Taxes Management Act 1970

Section 44.

SCHEDULE 3 U.K. RULES FOR ASSIGNING PROCEEDINGS TO COMMISSIONERS

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 [F1 203] 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 [F1 203] 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 [F1 203]] 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. [F3 An appeal against a determination under section 88 of this Act.] Proceedings for a penalty under [F4 section 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 .]
F6 5A . . .
[F7 5B An appeal against the decision of an inspector under section [F1 159 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 [F8 resides.] 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 [F1 sections 419 and 20], F10 ... of the principal Act F1 [or relating to a notice under paragraph [F11 13 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 [F12 resides].

• [F12 If 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 [F13 102, 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 [F14 section 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.

Textual Amendments

F1 Income and Corporation Taxes Act 1988 Sch. 29 para. 32.

F2 Repealed by Finance Act 1988 s. 148and Sch. 14 Part Vwith effect from 6 April 1988.

F3 Finance Act 1989 s. 160(6).

F4 Finance Act 1989 s. 168(8).Previously

“section 100(4)”.

F5 Finance (No. 2) Act 1975 s.66(2)in relation to appeals and proceedings after31July1975.

F6 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.34. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F7 Finance Act 1976 Sch.9 para.11for1977—78et seq.

F8 Finance (No. 2) Act 1975 s.66(3)in relation to proceedings after31July1975.

F9 Words omitted repealed byFinance (No. 2) Act 1975 s.75andSch.14 Part IVwith effect from1August1975.

F10 Words omitted repealed byFinance Act 1972 ss.111and134, Sch.24 para.14andSch.28 Part VIfor1973—74et seq.

F11 Finance Act 1972 s.111andSch.24 para.14for1973—74et seq.

F12 Finance (No.2) Act 1975 s.66(3), (4)in relation to appeals and proceedings after31July1975.

F13 Income and Corporation Taxes Act 1988 Sch. 29 para. 32.

F14 Finance Act 1990 s. 164and Sch. 1 para. 1(4).Previously

“section 81 of the Capital Allowances Act 1968”.

Modifications etc. (not altering text)

C1 Sch. 3 para. 3 applied (6.4.1993) by S.I. 1993/744, reg. 11(3)

C2 SeeIncome Tax (Employments) Regulations 1973 (S.I. 1973 No.334) regn.10(3)—appeal against coding—andregn.48(3)—appeal against assessment underSch.E (inPart III Vol.5).