Commentary

D2.731 Review and appeals

Corporate tax
Corporate tax | Commentary

D2.731 Review and appeals

Corporate tax | Commentary

D2.731 Review and appeals

Where a charging notice is issued to a company, HMRC must carry out a full review of the amount of the DPT charged. This review must take place within the 'review period', which is 15 months beginning immediately after the end of the 30 day period following the issue of the notice that is allowed for the payment of the tax1. The review period was previously 12 months, prior to the amendments by FA 2019, and is not extended to 15 months if it had expired before 29 October 2018. This review period can be terminated

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