Finance Act 2013

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.