SCHEDULES

SCHEDULE 3RULES FOR ASSIGNING PROCEEDINGS TO COMMISSIONERS

Section 44.

Description of proceedings

Place given by these rules

Income tax and capital gains tax

1

An appeal against an assessment under Case I or Case II of Schedule D.

The place where the trade, profession or vocation is carried on, or in which the head office or principal place of business is situated.

2

Any other proceedings relating to a trade, profession or vocation the profits of which are assessable under Case I or Case II of Schedule D, or would be so assessable if there were any.

3

An appeal against an assessment under Schedule E and any appeal in exercise of a right conferred by regulations under section F1203 of the principal Act (pay as you earn).

Subject to the right of election for place of residence, the place of employment or such other place as may be assigned instead by regulations under section F1203 of the principal Act .

4

F2... any proceedings concerning the annual value of land.

The place where the property is situated.

5

An appeal against an assessment under Schedule A or under Schedule D, other than Cases I and II.

An appeal against an assessment charging income tax at a rate other than the basic rate on income from which income tax has been deducted (otherwise than under section F1203 of the principal Act) or from or on which income tax is treated as having been deducted or paid or income chargeable under Schedule F.

An appeal against an assessment to capital gains tax.

F3An appeal against a determination under section 88 of this Act.

Proceedings for a penalty under F4section 100C or an appeal under section 100B against the determination of a penalty of this Act.

If the appellant or other party to the proceedings (not being an inspector or the Board) is carrying on a trade, profession or vocation, then, subject (in the case of an appeal) to the right of election for place of residence, the place in which the trade, profession or vocation is carried on, or in which the head office or principal place of business is situated.

If the appellant or other party is employed and does not carry on a trade, profession or vocation, then, subject (in the case of an appeal) to the right of election for place of residence, the place of employment.

In any other case, the place where the appellant or other party ordinarily resides F5.

F65A

. . .

F75B

An appeal against the decision of an inspector under section F1159 of the principal Act

The place where the employees concerned (or most of them) are employed.

6

Any proceedings under the Income Tax Acts not covered by the preceding rules.

Any proceedings relating to capital gains tax not covered by rule 5.

The place where the appellant or other party to the proceedings (not being an inspector or the Board) ordinarily F8resides.

F9. . .

Corporation tax, etc.

7

Proceedings which relate to corporation tax.

Proceedings which relate to income tax, but to which a company resident in the United Kingdom and within the charge to corporation tax is a party.

The place where the company or other body concerned carries on its trade or business, or in which its head office or principal place of business is situated, or where it resides.

8

Proceedings relating to tax assessable under F1sections 419 and 20, F10... of the principal Act F1or relating to a notice under paragraph F1113 of Schedule 19 to the principal Act.

The Place where the company concerned carries on its trade or business, or in which its head office or principal place of business is situated, or where it resides.

  • Rules 3 and 5 have effect subject to rule 4 above.

  • Rules 7 and 8 have effect to the exclusion of any other rules.

  • Where under rules 3 and 5 above a right of election for the place of residence is provided in column 2 above, the appellant may, by notice in writing to the inspector or the Board (given not later than the notice of appeal), elect for the place where he ordinarily F12resides.

  • F12If the place given by any of the rules in this Schedule is outside the United Kingdom, the Board may give directions, which may be either general or addressed to a particular occasion, to meet the case.

  • The rules in this Schedule have effect subject to sections F13102, 113(5), 263(5) and (6), 343(10) and 783(9) of the principal Act, to paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 and to F14section 151 of the Capital Allowances Act 1990 (all of which relate to proceedings to which more than one taxpayer may be a party) and to any other express provisions in the Taxes Acts.