C1PART IV ASSESSMENT AND CLAIMS F1
Pt. 4 (ss. 29-43B) applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)
Claims
C2C342 Procedure for making claims. [1964(M) s.9(2)(4), Sch.II.] [1964(M) s.9(5).]
1
Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim F2.
2
Subject to any provision in the Taxes Acts for a claim to be made to the Board, every claim shall be made to an inspector.
3
An appeal may be brought against the decision of the inspector or the Board on a claim by giving written notice to the inspector or the Board as the case may be within thirty days of receipt of written notice of that decision:
Provided that the time for appealing against the Board’s decision—
a
under section [278 F3] of the principal Act (personal reliefs for non-residents), or
b
on a question of residence, ordinary residence or domicile, or
4
Schedule 2 to this Act shall have effect as respects the Commissioners to whom an appeal lies under this section.
M15
A claim shall be in such form as the Board may determine and the form of claim—
a
shall provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the knowledge and belief of the person making the claim, and
b
may require—
i
a return of profits to be made in support of the claim, and
ii
any such particulars of assets acquired as may be required in a return by virtue of subsections (2) and (3) of section 12 of this Act F4,
and, 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, the inspector or the Board may require a statement or declaration in support of the claim to be made by affidavit. F5
5A
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M26
A claim may be made on behalf of an incapacitated person by his trustee, guardian, tutor or curator; and a person who under Part VIII of this Act has been charged with tax on the profits of another person may make any such claim for relief by discharge or repayment of that tax F6.
M37
The inspector or the Boardmay give effect to any claim by discharge of tax or, on proof to the satisfaction of the inspector or the Board that any tax has been paid by the claimant by deduction or otherwise, by repayment of tax F7.
8
Where a claim has been made and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
9
On an appeal on a claim, the Commissioners may vary the decision appealed against whether or not the variation is to the advantage of the appellant.
10
Where it is necessary, in order to give effect to a claim, or as a result of allowing a claim, to make any adjustment by way of an assessment on any person, the assessment shall not be out of time if it is made within one year of the final determination of the claim.
For the purposes of this subsection, a claim shall not be deemed to be finally determined until the amount recoverable under the claim can no longer be varied, whether by any Commissioners on appeal or by the order of any court.
10A
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M411
In this section“profits”—
a
in relation to income tax, means income,
b
in relation to capital gains tax, means chargeable gains,
c
in relation to corporation tax, means profits as computed for the purposes of that tax.
See alsoIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s.252—assessments to rectify excessive set-off etc. of advance corporation tax or tax credit.