C15C12C13C14C23C30C29C31C32C33C36C37C39C41C42C43C51C52C50C49C53C54C55C56C57C58C59C60C68C67C70C69C74C71C72C73C75C76C77C82C81C83C84C86C85C87C89C88C90C91C97C98C109C110C111C112C113C115C116 PART V APPEALS AND OTHER PROCEEDINGS
Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)
Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)
Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)
Pt. 5 applied (6.4.1999) by The Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881), art. 1, reg. 13(4)
Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2
Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)
Pt. 5 applied (with modifications) (18.6.2003) by The Tax Credits (Employer Penalty Appeals) Regulations 2003 (S.I. 2003/1382), regs. 1, 3-10
Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)
Pt. 5 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)
Pt. 5 applied (6.4.2005) by Child Trust Funds Act 2004 (c. 6), ss. 23(6), 27; S.I. 2004/3369, art. 2(1)
Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)
Pt. 5 applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), regs. 1, 12(5)
Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)
Pt. 5 applied (21.7.2008) by Finance Act 2008 (c. 9), ss. 113, 114(7), Sch. 36 para. 48(5) (with Sch. 36 para. 38)
Pt. 5 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 32(6) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))
Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))
Pts. 4, 5 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 29(1)
Pts. 4, 5, 6 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 57(4)
Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)
Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)
Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)
Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33
Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)
Pt. 5 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 paras. 5(5), 20(7), 31(7) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81K(10) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 3 para. 40G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))
Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57E(6) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)
Pt. 5 extended (30.6.2014) by The International Tax Compliance (United States of America) Regulations 2014 (S.I. 2014/1506), regs. 1(2), 23(5)
Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)
Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 102(6)
Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by The International Tax Compliance Regulations 2015 (S.I. 2015/878), regs. 1(1), 20(5) (with reg. 1(2)(3))
Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 12(11)
Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 10(9)
Pt. 5 modified (18.3.2016) by The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 (S.I. 2016/237), regs. 1, 18(5)
Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)
Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44
Pt. 5 applied by Income Tax Act 2007 (c. 3), s. 698A(3) (as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6))
Pt. 5 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 114(3) (with s. 117)
Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 36(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 48(3) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
Pt. 5 modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 94(6)
Pt. 5 applied (25.4.2019) by The Pension Schemes (Information Requirements Repayment of Overseas Transfer Charge) Regulations 2019 (S.I. 2019/774), regs. 1, 5
Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)
Pt. 5 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2005/2045, reg. 24L(14) (as inserted by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 (S.I. 2021/321), regs. 1(1), 10)
Pt. 5 applied (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 236E(6) (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 1)
Pt. 5 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 24(6)
Pt. 5 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 300(11)
Jurisdiction
F4544 General Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4545 Quorum of Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4546 General and Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4546A Regulations about jurisdiction.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4546B Questions to be determined by Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4546C Jurisdiction of Special Commissioners over certain claims included in returns.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46DF25Questions to be determined by F85the relevant tribunal.
1
In so far as the question in dispute on an appeal to which this section applies—
a
is a question of the value of any land or of a lease of land, and
b
arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,
the question shall be determined by the F86relevant tribunal.
2
This section applies to—
F29a
an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
aa
an appeal against an amendment of a return under paragraph F9034 of Schedule 18 to the Finance Act 1998;
b
an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
c
an appeal against an amendment of a partnership return under section 30B(1) of this Act;
d
an appeal against an assessment to tax which is not a self-assessment;
e
an appeal against F30a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;
f
an appeal against a decision contained in a F31closure notice under paragraph 7(3) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.
3
In this section “the F87relevant tribunal” means—
a
in relation to land in England and Wales, the F88Upper Tribunal;
b
in relation to land in Scotland, the Lands Tribunal for Scotland;
c
in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.
F2547 Special jurisdiction relating to tax on chargeable gains.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F147A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47BF3Special jurisdiction relating to Business Expansion Scheme.
If and so far as the question in dispute on any appeal against the refusal of relief under F2Chapter III of Part VII of the principal Act (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of F2Section 294(5) of that Act, it shall be determined—
a
if the land is in England and Wales, on a reference to the F89Upper Tribunal;
b
if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and
c
if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland.
F46Appeals
S. 48 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 26
C11447CF47Meaning of tribunal
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
C1C2C18C20C114F4848 Application to appeals and other proceedings
1
In the following provisions of this Part of this Act, unless the context otherwise requires—
a
“appeal” means any appeal under the Taxes Acts;
b
a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.
2
In the case of —
a
an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of F91sections 54A to 54C and 56 below;
b
any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—
i
shall apply to the proceedings as they apply to appeals;
ii
but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below.
3
In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I F92and 54A to 54C.
C46C18C20C22C61C93C100C114F4949Late notice of appeal
1
This section applies in a case where—
a
notice of appeal may be given to HMRC, but
b
no notice is given before the relevant time limit.
2
Notice may be given after the relevant time limit if—
a
HMRC agree, or
b
where HMRC do not agree, the tribunal gives permission.
3
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
4
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
5
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
6
Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.
7
If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
8
In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).
C47C48C62C94C101C11449AC97C98F50Appeal: HMRC review or determination by tribunal
1
This section applies if notice of appeal has been given to HMRC.
2
In such a case—
C99a
the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),
C99b
HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or
C99c
the appellant may notify the appeal to the tribunal (see section 49D).
3
See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
4
This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).
C47C48C62C94C102C11449BAppellant requires review by HMRC
1
Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.
2
HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.
3
HMRC must review the matter in question in accordance with section 49E.
4
The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
a
the appellant has already given a notification under this section in relation to the matter in question,
b
HMRC have given a notification under section 49C in relation to the matter in question, or
c
the appellant has notified the appeal to the tribunal under section 49D.
5
In this section “relevant period” means—
a
the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or
b
such longer period as is reasonable.
C47C48C62C94C11449CHMRC offer review
1
Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.
2
When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.
3
If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.
4
If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.
5
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.
6
Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.
7
HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
a
HMRC have already given a notification under this section in relation to the matter in question,
b
the appellant has given a notification under section 49B in relation to the matter in question, or
c
the appellant has notified the appeal to the tribunal under section 49D.
8
In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.
C47C48C62C94C103C11449DNotifying appeal to the tribunal
1
This section applies if notice of appeal has been given to HMRC.
2
The appellant may notify the appeal to the tribunal.
3
If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
4
Subsections (2) and (3) do not apply in a case where—
a
HMRC have given a notification of their view of the matter in question under section 49B, or
b
HMRC have given a notification under section 49C in relation to the matter in question.
5
In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.
C47C48C62C94C103C11449ENature of review etc
1
This section applies if HMRC are required by section 49B or 49C to review the matter in question.
2
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
3
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
a
by HMRC in deciding the matter in question, and
b
by any person in seeking to resolve disagreement about the matter in question.
4
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
5
The review may conclude that HMRC’s view of the matter in question is to be—
a
upheld,
b
varied, or
c
cancelled.
6
HMRC must notify the appellant of the conclusions of the review and their reasoning within—
a
the period of 45 days beginning with the relevant day, or
b
such other period as may be agreed.
7
In subsection (6) “relevant day” means—
a
in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,
b
in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.
8
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.
9
If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.
C47C48C62C94C103C11449FEffect of conclusions of review
1
This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).
2
The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.
3
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.
4
Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.
C47C48C62C94C103C11449GNotifying appeal to tribunal after review concluded
1
This section applies if—
a
HMRC have given notice of the conclusions of a review in accordance with section 49E, or
b
the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review.
2
The appellant may notify the appeal to the tribunal within the post-review period.
3
If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
4
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
5
In this section “post-review period” means—
a
in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or
b
in a case falling within subsection (1)(b), the period that—
i
begins with the day following the last day of the period specified in section 49E(6), and
ii
ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).
C47C48C62C94C11449HNotifying appeal to tribunal after review offered but not accepted
1
This section applies if—
a
HMRC have offered to review the matter in question (see section 49C), and
b
the appellant has not accepted the offer.
2
The appellant may notify the appeal to the tribunal within the acceptance period.
3
But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
4
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
5
In this section “acceptance period” has the same meaning as in section 49C.
C47C48C62C94C104C11449IInterpretation of sections 49A to 49H
1
In sections 49A to 49H—
a
“matter in question” means the matter to which an appeal relates;
b
a reference to a notification is a reference to a notification in writing.
2
In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
a
notification of HMRC’s view under section 49B(2);
b
notification by HMRC of an offer of review (and of their view of the matter) under section 49C;
c
notification of the conclusions of a review under section 49E(6); and
d
notification of the conclusions of a review under section 49E(9).
3
But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.
C3C4C18C20C11450 Procedure.
F211
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F213
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F214
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F215
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C34C63F17F516
If, on an appeal notified to the tribunal, the tribunal decides—
a
that, F32... , the appellant is overcharged by a self-assessment;
b
that, F33... , any amounts contained in a partnership statement are excessive; or
c
that the appellant is overcharged by an assessment other than a self-assessment,
the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.
C34C637
F52If, on an appeal notified to the tribunal, the tribunal decides—
a
that the appellant is undercharged to tax by a self-assessment F34... ;
b
that any amounts contained in a partnership statement F35... are insufficient; or
c
that the appellant is undercharged by an assessment other than a self-assessment,
the assessment or amounts shall be increased accordingly.
C34F247A
F53If, on an appeal notified to the tribunal, the tribunal decides that a claim or election F36which was the subject of a decision contained in a closure notice under section 28A of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that F54the tribunal decides is appropriate, but otherwise the decision in the notice shall stand good.
C34F48
Where, on an appeal F55notified to the tribunal against an assessment F18(other than a self-assessment) which—
a
assesses an amount which is chargeable to tax, and
b
charges tax on the amount assessed,
F56the tribunal decides as mentioned in subsection (6) or (7) above, F57the tribunal may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal F55notified to the tribunal is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.
F269
Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—
F37a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the reductions or increases of those amounts.
C63F5810
Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.
11
But subsection (10) is subject to—
C63a
sections 9 to 14 of the TCEA 2007,
C63b
Tribunal Procedure Rules, and
c
the Taxes Acts.
F2251 Power of Commissioners to obtain information from appellant.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2352 Evidence.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5953Appeals against summary determination of penalties.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C5C17C18C20C27C28C35C44C64C80C96C92C95C105C11454 Settling of appeals by agreement.
1
Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the F60tribunal, the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the F60tribunal had determined the appeal and had upheld the assessment or decision without variation, had varied it in that manner or had discharged or cancelled it, as the case may be.
2
Subsection (1) of this section shall not apply where, within thirty days from the date when the agreement was come to, the appellant gives notice in writing to the inspector or other proper officer of the Crown that he desires to repudiate or resile from the agreement.
3
Where an agreement is not in writing—
a
the preceding provisions of this section shall not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the inspector or other proper officer of the Crown to the appellant or by the appellant to the inspector or other proper officer; and
b
the references in the said preceding provisions to the time when the agreement was come to shall be construed as references to the time of the giving of the said notice of confirmation.
4
Where—
a
a person who has given a notice of appeal notifies the inspector or other proper officer of the Crown, whether orally or in writing, that he desires not to proceed with the appeal; and
b
thirty days have elapsed since the giving of the notification without the inspector or other proper officer giving to the appellant notice in writing indicating that he is unwilling that the appeal should be treated as withdrawn,
the preceding provisions of this section shall have effect as if, at the date of the appellant’s notification, the appellant and the inspector or other proper officer had come to an agreement, orally or in writing, as the case may be, that the assessment or decision under appeal should be upheld without variation.
5
The references in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.
C11454AF94No questioning in appeal of amounts of certain social security income
1
Subsection (2) applies if an amount is notified under section 54B(1) and—
a
no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or
b
an objection is made but is withdrawn by the objector by notice.
2
The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.
3
Subsection (4) applies if an amount is notified under section 54B(1) and—
a
an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),
b
the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and
c
the officer confirms that agreement in writing.
4
The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.
5
Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.
C11454BNotifications of taxable amounts of certain social security income
1
The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—
a
of the amount on which the tax is charged, or
b
of an alteration in an amount previously notified under paragraph (a) or this paragraph.
2
A notification under subsection (1) must—
a
state its date of issue, and
b
state that the person notified may object to the notification by notice given within 60 days after that date.
3
A notification under subsection (1)(b) cancels the previous notification concerned.
4
An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—
a
the appropriate officer is satisfied—
i
that there was a reasonable excuse for not objecting before the end of the 60 days, and
ii
that the application was made without unreasonable delay after the end of the 60 days, and
b
the officer gives consent in writing.
5
If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.
C11454CInterpretation of sections 54A and 54B: “appropriate officer” etc
1
In sections 54A and 54B “the appropriate officer” means the appropriate officer—
a
in Great Britain, of the Department for Work and Pensions, and
b
in Northern Ireland, of the Department for Social Development.
2
Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.
C24C16C38C65C11455F10 Recovery of tax not postponed.
F191
This section applies to an appeal to the F74tribunal against—
F27F38a
an amendment of a self-assessment—
i
under section 9C of this Act, or
ii
under paragraph 30 or F9334 of Schedule 18 to the Finance Act 1998,
aa
a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,
b
an assessment to tax other than a self-assessment,
F44c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F95d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
a
by the amendment or assessment, or
b
where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,
shall be due and payable as if F6there had been no appeal.
C6C25C40C78C106F613
If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—
a
first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;
b
where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.
An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.
C7C106F73A
An application under subsection (3) above may be made more than thirty days after F40the specified date if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the F20amendment or assessmentF41, or as a result of the conclusion stated in the closure noticeF62, or where the notice of appeal has been given after the relevant time limit (see section 49).
C6C26C40C78C106F634
If, after any determination of the amount of tax the payment of which should be so postponed—
a
there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and
b
the parties cannot agree on a revised determination,
the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.
C106F645
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).
C1066
The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears F65... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—
F8a
in the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an F20amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and
b
in the case of a determination made on an application under subsection (4) above—
i
the date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an F20amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and
ii
any tax overpaid shall be repaid.
C106F666A
Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.
C106F677
If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—
a
the agreement is in writing, or
b
the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—
i
by the appellant to HMRC, or
ii
by HMRC to the appellant.
F68C1068
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C106F698A
Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.
F968B
Subsections (8C) F100to (8E) apply where a person has been given an accelerated payment notice or partner payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn.
8C
Nothing in this section enables the postponement of the payment of (as the case may be)—
a
the understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates,
b
the disputed tax specified in the notice under section 221(2)(b) of that Act, F98...
c
F102ca
any amount of tax specified in the notice by virtue of an amendment made under section 227(7A) of that Act, or
d
the amount of tax specified in an assessment under paragraph 76 of Schedule 18 to the Finance Act 1998 where—
i
an asserted surrenderable amount is specified in the notice under section 220(2)(d) of the Finance Act 2014 or under paragraph 4(1)(d) of Schedule 32 to that Act, and
ii
the claimant company has failed to act in accordance with paragraph 75(6) of Schedule 18 to the Finance Act 1998.
C798D
Accordingly, if the payment of an amount of tax within subsection (8C)(b) is postponed by virtue of this section immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable—
a
if no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice or partner payment notice is given, and
b
if representations were so made, on or before whichever is later of—
i
the last day of the 90 day period mentioned in paragraph (a), and
ii
the last day of the period of 30 days beginning with the day on which HMRC's determination in respect of those representations is notified under section 222 of that Act.
F1038E
If the payment of an amount of tax within subsection (8C)(ca) is postponed by virtue of this section immediately before notice of the amendment is given, it ceases to be so postponed with effect from the time that the notice of the amendment is given, and the tax is due and payable on or before—
a
the last day of the period of 30 days beginning with the day on which the notice is given, or
b
if later, the last day on which it would have been payable under subsection (8D) if it had been included in the amount specified in the accelerated payment notice or partner payment notice when that notice was given.
F99
On the determination of the appeal—
a
the date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the F20amendment or assessmentF42, or as a result of the conclusion stated in the closure notice, if there had been no appeal, be determined as if the tax were charged by an F20amendment or assessment—
i
notice of which was issued on the date on which F70HMRC issue to the appellant a notice of the total amount payable in accordance with the determination, and
ii
against which there had been no appeal; and
b
any tax overpaid shall be repaid.
F71F4310
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10A
In this section “the specified date” means the date of—
a
the issue of the notice of amendment or assessment, or
b
in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.
F7210B
References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.
F7311
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C10C8C9C19C21C45C66C107C114F7556 Payment of tax where there is a further appeal
1
This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.
C1082
Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.
3
But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—
a
if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and
b
if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.
F974
Subsection (5) applies where—
a
an accelerated payment notice or partner payment notice has been given to a party to the appeal under Chapter 3 of Part 4 of the Finance Act 2014 (and not withdrawn), and
b
the assessment has effect, or partly has effect, to counteract the whole or part of the asserted advantage (within the meaning of section 219(3) of that Act) by reason of which the notice was given.
5
If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that subsection (2) does not apply so far as the tax relates to the counteraction of the whole or part of the asserted advantage, and—
a
give permission to withhold all or part of any repayment, or
b
require the provision of adequate security before repayment is made.
6
“Relevant court or tribunal” means the tribunal or court from which permission or leave to appeal is sought.
F7656AAppeals from the Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7656B Regulations about practice and procedure.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7656C Power of Special Commissioners to order costs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7656D Power of Special Commissioners to publish reports of decisions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chargeable gains
C11457 Regulations about appeals.
1
F77The Commissioners for Her Majesty’s Revenue and Customs may make regulations—
a
as respects the conduct of appeals against assessments and decisions on claims under the F111992 Act,
b
entitling persons, in addition to those who would be so entitled apart from the regulations, F78to be parties to such appeals,
c
regulating the time within which such appeals or claims may be brought or made,
C11d
where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions,
e
authorising F79an officer of Revenue and Customs, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by F79an officer of Revenue and Customs.
F801A
Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.
F122
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—
F81a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28b
provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and
4
Regulations under this section—
a
shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and
b
shall have effect notwithstanding anything in this Act.
F1457A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1557B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 58 cross-heading omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 38 (with Sch. 3 para. 11(3)(5))
F8358 Proceedings in tax cases in Northern Ireland.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1659 Election for county court in Northern Ireland.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3)
Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5)
Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5)
Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4)
Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5)
Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17