Dealing with a determination

By Tolley in partnership with Philip Rutherford

The following Personal Tax guidance note by Tolley in partnership with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Dealing with a determination
  • Introduction
  • Determinations
  • What to do when a determination is received
  • Other considerations
  • Special relief
  • Payments on account


A determinationshould be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly and in most cases a taxpayer will require the assistance of an adviser to deal with the determination.

Advisers should be aware of the regulations surrounding determinations. See the What is a determination? guidance note.

At the very least all advisers should be aware that there is no right of appeal against a determinationissued by HMRC. A valid determinationcan only be displaced by the submission of a Tax Return which must be submitted within 12 months from the date of the determination. If a Return is not filed within this period the determinationbecomes final.

TMA 1970, s 28C(3) (for individuals and trustees); FA 1998, Sch 18, para 40 (for companies - subscription sensitive)

Once the determinationbecomes final, and the taxpayer is unable to make a claim under the overpayment relief provisions, it may be possible, from 1 April 2011, to submit a special relief claim to displace the determination. Such claims are only accepted in very specific circumstances.

Special relief is discussed further below. However an adviser should consider this as a final course of action.


Determinations are raised by HMRC where a taxpayer has failed to file a Tax Return by the due date.

TMA 1970, s 28C (for individuals and trustees); FA 1998, Sch 18, para 36 (for companies - subscription sensitive)

Determinations are discussed in more detail in the What is a determination? guidance note. This note includes what a determinationcovers, when they are raised and the purpose in raising them.

What to do when a determinationis received

A determinationwill either be received by a taxpayer or by an agent acting on

More on Determinations: