- Latest available (Revised)
- Point in Time (29/04/1996)
- Original (As enacted)
Version Superseded: 19/03/1997
Point in time view as at 29/04/1996.
Taxes Management Act 1970, SCHEDULE 1A is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1Sch. 1A excluded (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 1996 (c. 8), s. 129(1)(a)
C2Sch. 1A excluded (with effect in accordance with s. 129(6) of the amending Act) by Finance Act 1996 (c. 8), s. 129(1)(b) (repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. 3(15), Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. 3(15))
C3Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 13A para. 5(2) (as inserted (with effect in accordance with Sch. 25 para. 3 of the amending Act) by Finance Act 1996 (c. 8), Sch. 25 para. 2; S.I. 1998/3173, art. 2)
1U.K.In this Schedule—
“claim” [F2means a claim or election] as respects which this Schedule applies;
“partnership claim” means a claim made in accordance with section 42(6)(b) of this Act;
“profits” has the same meaning as in section 42 of this Act;
“relevant partner”, in relation to a partnership claim, means any person who was a partner at any time during the period in respect of which the claim is made;
“successor”, in relation to a person who—
has made a partnership claim, but
is no longer a partner or is otherwise no longer available,
means such other partner who may at any time be nominated for the purposes of this paragraph by the majority of the partners at that time, and “predecessor” and “successor”, in relation to a person so nominated, shall be construed accordingly.
Textual Amendments
F2Words in Sch. 1A para. 1 substituted (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(5)
2(1)Subject to any provision in the Taxes Acts for a claim to be made to the Board, every claim shall be made to an officer of the Board.U.K.
(2)No claim requiring the repayment of tax shall be made unless the claimant has documentary proof that the tax has been paid by deduction or otherwise.
(3)A claim shall be made in such form as the Board may determine.
(4)The form of claim shall provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the information and belief of the person making the claim.
(5)The form of claim may require—
(a)a statement of the amount of tax which will be required to be discharged or repaid in order to give effect to the claim;
[F3(b)such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;
(bb)the delivery with the claim of such accounts, statements and documents, relating to information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b) above;] and
(c)any such particulars of assets acquired as may be required in a return by virtue of section 12 of this Act.
(6)In the case of a claim made by or on behalf of a person who is not resident, or who claims to be not resident or not ordinarily resident or not domiciled, in the United Kingdom, an officer of the Board or the Board may require a statement or declaration in support of the claim to be made by affidavit.
Textual Amendments
F3Sch. 1A para. 2(5)(b)(bb) substituted for Sch. 1A para. 2(5)(b) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 1
Textual Amendments
F4Sch. 1A para. 2A and cross-heading inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 2
2A(1)Any person who may wish to make a claim in relation to a year of assessment or other period shall—U.K.
(a)keep all such records as may be requisite for the purpose of enabling him to make a correct and complete claim; and
(b)shall preserve those records until the end of the relevant day.
(2)In relation to a claim, the relevant day for the purposes of sub-paragraph (1) above is whichever of the following is the latest, namely—
(a)where enquiries into the claim or any amendment of the claim are made by an officer of the Board, the day on which, by virtue of paragraph 7(4) below, those enquiries are treated as completed; and
(b)where no enquiries into the claim or any amendment of the claim are so made, the day on which such an officer no longer has power to make such enquiries.
(3)[F5Except in the case of records falling within section 12B(4A) of this Act,] the duty under sub-paragraph (1) above to preserve records may be discharged by the preservation of the information contained in them; and where the information is so preserved a copy of any document forming part of the records shall be admissible in evidence in any proceedings before the Commissioners to the same extent as the records themselves.
(4)[F6Subject to sub-paragraph (5) below,] any person who fails to comply with sub-paragraph (1) above in relation to any claim which is made for a year of assessment or accounting period shall be liable to a penalty not exceeding £3,000.
[F7(5)Sub-paragraph (4) above does not apply where—
(a)the records which the person fails to keep or preserve are records falling within paragraph (a) of section 12B(4A) of this Act; and
(b)an officer of the Board is satisfied that any facts which he reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence furnished to him.]]
Textual Amendments
F5Words in Sch. 1A para. 2A(3) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(6) (with s. 124(9))
F6Words in Sch. 1A para. 2A(4) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(7) (with s. 124(9))
F7Sch. 1A para. 2A(5) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(8) (with s. 124(9))
3(1)Subject to sub-paragraph (2) below—U.K.
(a)at any time before the end of the period of nine months beginning with the day on which a claim is made, an officer of the Board may by notice to the claimant so amend the claim as to correct any obvious errors or mistakes in the [F8claim] (whether errors of principle, arithmetical mistakes or otherwise); and
(b)at any time before the end of the period of twelve months beginning with the day on which the claim is made, the claimant may amend his claim by notice to an officer of the Board.
(2)No amendment of a claim may be made under sub-paragraph (1) above at any time during the period—
(a)beginning with the day on which an officer of the Board gives notice of his intention to enquire into the claim, and
(b)ending with the day on which the officer’s enquiries into the claim are completed.
Textual Amendments
F8Word in Sch. 1A para. 3(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 3
4(1)[F9Subject to sub-paragraphs [F10(1A), (3) and (4)] below and to any other provision in the Taxes Acts which otherwise provides,] an officer of the Board or the Board shall, as soon as practicable after a claim other than a partnership claim is made, or such a claim is amended under paragraph 3 above, give effect to the claim or amendment by discharge or repayment of tax.U.K.
[F11(1A)In relation to a claim which would otherwise fall to be taken into account in the making of deductions or repayments of tax under section 203 of the principal Act, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.]
(2)[F12Subject to [F13sub-paragraphs (3) and (4)] below,] an officer of the Board or the Board shall, as soon as practicable after a partnership claim is made, or such a claim is amended under paragraph 3 above, give effect to the claim or amendment, as respects each of the relevant partners, by discharge or repayment of tax.
[F14(3)Where any such claim or amendment as is mentioned in sub-paragraph (1) or (2) above is enquired into by an officer of the Board—
(a)that sub-paragraph shall not apply until the day on which, by virtue of paragraph 7(4) below, the officer’s enquiries are treated as completed; but
(b)the officer may at any time before that day give effect to the claim or amendment, on a provisional basis, to such extent as he thinks fit.]
[F15(4)Nothing in this paragraph applies in relation to a claim or an amendment of a claim if the claim is not one for discharge or repayment of tax.]
Textual Amendments
F9Words in Sch. 1A para. 4(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(1)
F10Words in Sch. 1A para. 4(1) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(1)
F11Sch. 1A para. 4(1A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(2)
F12Words in Sch. 1A para. 4(2) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(3)
F13Words in Sch. 1A para. 4(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(2)
F14Sch. 1A para. 4(3) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 4(4)
F15Sch. 1A para. 4(4) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 8(3)
5(1)An officer of the Board may enquire into—U.K.
(a)a claim made by any person, or
(b)any amendment made by any person of a claim made by him,
if, before the end of the period mentioned in sub-paragraph (2) below, he gives notice in writing of his intention to do so to that person or, in the case of a partnership claim, any successor of that person.
[F16(2)The period referred to in sub-paragraph (1) above is whichever of the following ends the latest, namely—
(a)the period ending with the quarter day next following the first anniversary of the day on which the claim or amendment was made;
(b)where the claim or amendment relates to a year of assessment, the period ending with the first anniversary of the 31st January next following that year; and
(c)where the claim or amendment relates to a period other than a year of assessment, the period ending with the first anniversary of the end of that period;
and the quarter days for the purposes of this sub-paragraph are 31st January, 30th April, 31st July and 31st October.
(3)A claim or amendment which has been enquired into under sub-paragraph (1) above shall not be the subject of—
(a)a further notice under that sub-paragraph; or
(b)if it is subsequently included in a return, a notice under section 9A(1), 11AB(1) or 12AC(1) of this Act.]
Textual Amendments
F16Sch. 1A para. 5(2)(3) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), Sch. 20 para. 5
6(1)This paragraph applies where an officer of the Board gives notice under paragraph 5 above to any person (the claimant) of his intention to enquire into—U.K.
(a)a claim made by the claimant, or
(b)any amendment made by the claimant of such a claim.
(2)For the purpose of enquiring into the claim or amendment, the officer may at the same or any subsequent time by notice in writing require the claimant, within such time (which shall not be less than 30 days) as may be specified in the notice—
(a)to produce to the officer such documents as are in the claimant’s possession or power and as the officer may reasonably require for the purpose of determining whether and, if so, the extent to which the claim or amendment is incorrect, and
(b)to furnish the officer with such accounts or particulars as he may reasonably require for that purpose.
(3)Subsections (3) to (11) of section 19A of this Act apply for the purposes of this paragraph as they apply for the purposes of that section; and those subsections as so applied shall have effect as if any reference to subsection (2) of that section were a reference to sub-paragraph (2) above.
(4)Where this paragraph applies in relation to a partnership claim, any reference in this paragraph to the claimant includes a reference to any predecessor or successor of his.
7(1)This paragraph applies where an officer of the Board gives notice under paragraph 5(1) above to any person (the claimant) of his intention to enquire into—U.K.
(a)a claim made by the claimant, or
(b)any amendment made by the claimant of such a claim.
(2)At any time in the period of 30 days beginning with the day on which the officer’s enquiries are completed, the claimant may so amend his claim—
(a)as to eliminate or make good any excess or deficiency which, on the basis of the conclusions stated in the officer’s notice under sub-paragraph (4) below, is an excess or deficiency which could be made good or eliminated under sub-paragraph (3) below; or
(b)as to give effect to any amendments to the claim which he has notified to the officer.
(3)If, at any time in the period of 30 days beginning immediately after the period mentioned in sub-paragraph (2) above, the officer is of opinion that—
(a)the claimant’s claim is excessive or insufficient, and
(b)in a case falling within sub-paragraph (1)(b) above, the excess or deficiency is attributable (wholly or partly) to the claimant’s amendment,
the officer may by notice to the claimant so amend the claim as to eliminate or make good the excess or deficiency or, where paragraph (b) above applies, so much of the excess or deficiency as is so attributable.
[F17(3A)If, in the case of a claim which is not a claim for discharge or repayment of tax—
(a)the officer is of opinion that the claim should be disallowed in whole or in part, and
(b)the claim, so far as the officer thinks it should be disallowed, is not, before the end of the period mentioned in sub-paragraph (2) above, amended to the officer’s satisfaction or withdrawn,
the officer shall, before the end of the period mentioned in sub-paragraph (3) above, give notice to the taxpayer of the extent to which he is disallowing the claim.
(3B)Sub-paragraph (3A)(b) above is without prejudice to any provision by virtue of which any claim is irrevocable or unamendable.]
(4)Subject to sub-paragraph (5) below, the officer’s enquiries shall be treated as completed at such time as he by notice—
(a)informs the claimant that he has completed his enquiries, and
(b)states his conclusions as to [F18whether the claim should be allowed in whole or in part and as to what amount (if any)] should be the amount of the claimant’s claim.
(5)Subsections (6) and (7) of section 28A of this Act apply for the purposes of sub-paragraph (4) above as they apply for the purposes of subsection (5) of that section.
(6)Where this paragraph applies in relation to a partnership claim, any reference in this paragraph to the claimant includes a reference to any predecessor or successor of his.
Textual Amendments
F17Sch. 1A para. 7(3A)(3B) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 9(1)
F18Words in Sch. 1A para. 7(4)(b) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 9(2)
8(1)An officer of the Board or the Board shall, within 30 days of a claim other than a partnership claim being amended under paragraph 7(2) or (3) above, give effect to the amendment by making such adjustment as may be necessary, whether—U.K.
(a)by way of assessment on the claimant, or
(b)by discharge of tax or, on proof to the satisfaction of the officer or the Board that any tax has been paid by the claimant by deduction or otherwise, by repayment of tax.
(2)An officer of the Board or the Board shall, within 30 days of a partnership claim being amended under paragraph 7(2) or (3) above, give effect to the amendment, as respects each of the relevant partners, by making such adjustment as may be necessary, whether—
(a)by way of assessment on the partner, or
(b)by discharge of tax or, on proof to the satisfaction of the officer or the Board that any tax has been paid by the partner by deduction or otherwise, by repayment of tax.
(3)An assessment made under sub-paragraph (1) or (2) above shall not be out of time if it is made within the time mentioned in that sub-paragraph.
9[F19(1)An appeal may be brought against—U.K.
(a)an amendment under paragraph 7(3) above, or
(b)a decision contained in a notice under paragraph 7(3A) above,
by giving notice to the officer within 30 days after the date on which the notice of amendment or, as the case may be, the notice under paragraph 7(3A) above was issued.]
(2)Where, in the case of such an appeal, the issues arising include—
(a)any question arising under section 278 of the principal Act (personal reliefs for non-residents);
(b)any question of residence, ordinary residence or domicile; or
(c)the question whether a fund is one to which section 615(3) of that Act applies (pension funds for service abroad),
the time for bringing the appeal shall be three months from the [F20date mentioned in sub-paragraph (1) above].
(3)On an appeal [F21against an amendment under paragraph 7(3) above], the Commissioners may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.
(4)Where an amendment made under paragraph 7(3) above is varied, whether by the Commissioners or by the order of any court, paragraph 8 above shall (with the necessary modifications) apply in relation to the variation as it applied in relation to the amendment.
[F22(5)If, on appeal, it appears to the Commissioners that a claim specified in a notice under paragraph 7(3A) above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears to them appropriate, but otherwise the decision in the notice shall stand good.]]
Textual Amendments
F19Sch. 1A para. 9(1) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(1)
F20Words in Sch. 1A para. 9(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(2)
F21Words in Sch. 1A para. 9(3) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(3)
F22Sch. 1A para. 9(5) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(4)
[F2310U.K.An appeal against an amendment under paragraph 7(3) above of a claim made—
(a)to the Board,
(b)under Part XVI of the principal Act (administration of estates), or
(c)under any of the provisions of the principal Act listed in section 46C(3) of this Act,
shall be to the Special Commissioners.
Textual Amendments
F23Sch. 1A paras. 10, 11 inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 9
11(1)Subject to paragraph 10 above and the following provisions of this paragraph, an appeal under paragraph 9(1) above shall be to the General Commissioners.U.K.
(2)The appellant may elect (in accordance with section 46(1) of this Act) to bring the appeal before the Special Commissioners.
(3)Such an election shall be disregarded if—
(a)the appellant and the officer of the Board agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or
(b)the General Commissioners have given a direction under sub-paragraph (5) below and have not revoked it.
(4)At any time before the determination of an appeal in respect of which an election has been made an officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.
(5)On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, give a direction that the election be disregarded.
(6)If, at any time after the giving of such a direction (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.
(7)Any decision to give or revoke such a direction shall be final.
(8)If—
(a)a person bringing an appeal under paragraph 9(1) above has another appeal pending to either body of Commissioners concerning an assessment on him, and
(b)the appeals relate to the same source of income,
the appeal under paragraph 9(1) above shall be to the body of Commissioners before whom the appeal concerning the assessment is being brought.
(9)This paragraph is subject to provision made by or under Part V of this Act.]
Textual Amendments
F23Sch. 1A paras. 10, 11 inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 9
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