Commentary

A7.248A Consequences of a notice

Administration and compliance

A7.248A Consequences of a notice

A7.248A Consequences of a notice

The taxpayer must pay the amount specified in the notice within the payment period (less any of the tax in dispute already paid), which will be treated as a payment on account of the tax in dispute1. The period within which payment should be made depends on whether or not representations are made2. If no representations are made, payment should be made within 90 days from the day on which the notice was given. Where representations are made and the notice is confirmed (with or without amendment), the time limit is the later of:

  1.  

    •    

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial