Commentary

E1.268 Self assessment—appeals

Personal and employment tax

E1.268 Self assessment—appeals

Appeals

E1.268 Self assessment—appeals

Assessments and claims

For detailed commentary on the conduct of appeals, see Division A5.6.

There is a right of appeal against1:

  1.  

    (a)     an amendment of a self assessment made by an HMRC officer during the course of an enquiry (see A6.413)

  2.  

    (b)     a conclusion or amendment by an HMRC officer on completion of an enquiry into a return (see A6.418A)

  3.  

    (c)     an amendment of a partnership return by an HMRC officer where loss of tax is discovered (see Division A6.7), and

  4.  

    (d)     an assessment which is not a self assessment, including a simple assessment (see A4.306)

An

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