SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 4HMRC determination where no return delivered
Determination of tax chargeable if no return delivered
18
1
This paragraph applies where condition A or condition B is met.
2
Condition A is that—
a
an officer of Revenue and Customs has reason to believe that a person (“P”) is chargeable to tax for a chargeable period in respect of a single-dwelling interest,
b
P has not made an annual tax on enveloped dwellings return for the period in respect of the interest, and
c
the relevant filing date has passed.
3
Condition B is that—
a
an officer of Revenue and Customs has reason to believe that additional tax is payable by a person (“P”) under section 163(2) for a chargeable period in respect of a single-dwelling interest,
b
P has not made a return of the adjusted chargeable amount for the period in respect of the interest, and
c
the relevant filing date has passed.
4
“The relevant filing date” means the date by which the officer believes a return was required to be delivered.
5
The officer may make a determination (an “HMRC determination”) to the best of the officer's information and belief of the amount of tax to which P is chargeable for the period concerned with respect to the interest.
6
Notice of the determination must be given to P and must state the date on which it is issued.
7
No HMRC determination may be made more than 4 years after the end of the chargeable period to which it relates.