Finance Act 2022

Appeals U.K.

21 (1) An appeal may be brought against—

(a) any amendment of a self-assessment under paragraph 16 (amendment by HMRC during enquiry to prevent loss of tax),

(b) any conclusion stated or amendment made by a closure notice, or

(c) any assessment to tax which is not a self-assessment.

(2) An appeal may also be brought against a determination by an officer of Revenue and Customs of a claim for a reduction under paragraph 7, but only on the ground that it was not open to the officer to consider the reduction determined by the officer (including a determination not to make any reduction) was just and reasonable.

(3) Sections 47C to 57 of TMA 1970 (appeals) apply (subject to the other provisions of this Schedule) to an appeal under this paragraph as they apply to an appeal under the Taxes Acts.

(4) But in the case of section 55 (recovery of tax not postponed), that section has effect as if—

(a) in subsection (1) for paragraphs (a) and (aa) there were substituted—

“(a) an amendment of a self-assessment under paragraph 16 of Schedule 10 to the Finance Act 2022,

(aa) a conclusion stated or an amendment made by a closure notice,”,

(b) after subsection (3) there were inserted—

“(3ZA) But the payment of any amount of public interest business protection tax is not to be postponed unless HMRC or the tribunal (as the case may be) determines that the circumstances of the appellant are exceptional such that it would not be just to refuse postponement of the payment of that amount.”, and

(c) in subsection (6), after “overcharged to tax” there were inserted “to the extent the postponement of the amount is not prevented by subsection (3ZA)”.

(5) If an appeal under sub-paragraph (1)(a) against an amendment of a self-assessment is made while an enquiry is in progress in relation to any matter to which the amendment relates or which is affected by the amendment none of the steps mentioned in section 49A(2)(a) to (c) of TMA 1970 may be taken in relation to the appeal until a closure notice is issued.

(6) Notice of an appeal must—

(a) be given in writing;

(b) specify the grounds of appeal;

(c) be given within 30 days after the specified date to the relevant officer of Revenue and Customs.

(7) In relation to an appeal under sub-paragraph (1)(a)—

(a) the specified date is the date on which the notice of amendment was issued, and

(b) the relevant officer of Revenue and Customs is the officer by whom the notice of amendment was given.

(8) In relation to an appeal under sub-paragraph (1)(b)—

(a) the specified date is the date on which the closure notice was issued, and

(b) the relevant officer of Revenue and Customs is the officer by whom that notice was given.

(9) In relation to an appeal under sub-paragraph (1)(c)—

(a) the specified date is the date on which the notice of assessment was issued, and

(b) the relevant officer of Revenue and Customs is the officer by whom the notice of assessment was given.

(10) In relation to an appeal under sub-paragraph (2)—

(a) the specified date is the date on which the notice under paragraph 7(7) was issued, and

(b) the relevant officer of Revenue and Customs is the officer by whom that notice was given.