A4.340 General

All assessments other than self-assessments (see A4.305) must be made by an HMRC officer1 and notice of the assessment must be served on the person assessed, stating the date on which it is issued and the time within which any appeal against the assessment may be made (see A4.320 and A4.325)2. It appears that HMRC's practice is for the officer concerned to write to the taxpayer informing them that an assessment is to be made and to log the assessment on HMRC's computer system. The assessment is then validly made3.

An assessment can contain more than one source of income4. Once notice of an

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