C7C4C5C6C9C14C13C15C16C17C18C19C21C23C24C25C28C29C27C26C30C31C32C33C34C35C36 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C4

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)

C14

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

C13

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)

C16

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)

C19

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)

C23

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)

C28

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))

C29

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))

C30

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)

C31

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)

C32

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)

C33

Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

C34

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))

C35

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))

C36

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)

F17Appeals

Annotations:
Amendments (Textual)

C10C3C8C2055F6 Recovery of tax not postponed.

F71

This section applies to an appeal to the F31tribunal against—

F9F10a

an amendment of a self-assessment—

i

under section 9C of this Act, or

ii

under paragraph 30 or F3234 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,

F16c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

F1Except as otherwise provided by the following provisions of this section, the tax chargedF11—

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 F2there had been no appeal.

C1C11C22F183

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.

C2F33A

An application under subsection (3) above may be made more than thirty days after F12the 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 F8amendment or assessmentF13, or as a result of the conclusion stated in the closure noticeF19, or where the notice of appeal has been given after the relevant time limit (see section 49).

C1C12C22F204

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.

F215

Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

6

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 F22... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—

F4a

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 F8amendment 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 F8amendment 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.

F236A

Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.

F247

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.

F258

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F268A

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.

F59

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 F8amendment or assessmentF14, 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 F8amendment or assessment—

i

notice of which was issued on the date on which F27HMRC 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.

F28F1510

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

F2910B

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.

F3011

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .