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The Insurance Premium Tax Regulations 1994
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- UK Statutory Instruments
- 1994 No. 1774
- PART VII
- Regulation 35
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Power to assess tax due
35.—(1) This regulation applies where—
(a)the Commissioners have served a liability notice or notices; and
(b)the insurer—
(i)has failed to make any return he was required to make or any such return appears to the Commissioners to be incomplete or incorrect; or
(ii)has failed to pay any tax or amount deemed to be tax, including an amount which he was liable to pay by virtue of this Part.
(2) Where this regulation applies—
(a)the Commissioners may assess to the best of their judgment the amount of any tax due in respect of premiums received by the insurer under the contract after the material date and before the date of the assessment; and
(b)the amount so assessed shall be deemed to be the amount of tax due in respect of that contract for the period by reference to which the assessment is made.
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