Relief in case of double assessmentU.K.
33(1)A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim for relief under this paragraph.U.K.
(2)The claim must be made by notice in writing given to the Inland Revenue.
(3)If on a claim being made the Inland Revenue are satisfied that the person has been assessed to tax more than once in respect of the same matter, they shall amend the assessment or assessments concerned or give relief by way of discharge or repayment of tax or otherwise, to eliminate the double charge.
(4)An appeal against a decision of the Inland Revenue on a claim for relief under this paragraph may be brought to the Commissioners having jurisdiction to hear an appeal relating to the assessment, or the later of the assessments, to which the claim relates.