25(1)This paragraph applies if HMRC discover, with respect to a taxable company, any of the following situations—U.K.
(a)an amount which ought to have been assessed to bank payroll tax has not been assessed,
(b)an assessment to bank payroll tax is insufficient, or
(c)an amount of bank payroll tax has been repaid which ought not to have been repaid.
(2)HMRC may make an assessment (a “discovery assessment”) in the amount or further amount which ought in their opinion to be charged or recovered in order to make good to the Crown the loss of bank payroll tax.
(3)If the company has delivered a bank payroll tax return, HMRC may only make a discovery assessment if condition A or condition B is met.
(4)Condition A is that the situation discovered by HMRC was brought about carelessly or deliberately by the company or a person acting on its behalf.
(5)Condition B is that HMRC could not reasonably have been expected to be aware of the situation at the time when they—
(a)ceased to be entitled to give notice of enquiry into the return, or
(b)completed their enquiries into the return.
26U.K.Notice of a discovery assessment—
(a)must be served on the taxable company, and
(b)must state the date on which it is given and the time by which an appeal may be brought against it.
27(1)No discovery assessment may be made after the relevant deadline.U.K.
(2)The relevant deadline is 5 April 2030 if the situation—
(a)was brought about deliberately by the taxable company, or
(b)was attributable to the taxable company's careless failure to deliver a bank payroll tax return on or before 31 August 2010.
(3)Subject to sub-paragraph (2)(b), the relevant deadline is 5 April 2016 if the situation was brought about carelessly by the taxable company.
(4)In all other cases, the relevant deadline is 5 April 2014.
(5)In this paragraph—
(a)references to the situation are to the one discovered by HMRC, and
(b)references to the taxable company include a person acting on the company's behalf.
28(1)If a discovery assessment is made with respect to a taxable company, the company may appeal against it.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within the period of 30 days beginning with the date on which notice of the assessment was given, and
(c)to the officer of Revenue and Customs by whom notice of the assessment was given.
(3)Any objection to a discovery assessment on the ground that paragraph 25, 26 or 27 was not complied with can only be made on an appeal against the assessment under this paragraph.