Commentary

E1.549 Determinations and regulations

Personal and employment tax

E1.549 Determinations and regulations

E1.549 Determinations and regulations

2007/08 and earlier years

The procedures applying for 2007/08 and earlier years were no longer considered to be in keeping with self assessment and were discontinued with effect from 6 April 2008, the date having been appointed by Treasury order1.

Any question of whether an annuity was a purchased life annuity for the purposes of the exemption or how much of an annuity payment was exempt was to be determined by HMRC2. A right of appeal against such a determination existed to the Special Commissioners3.

If a person making a payment under an annuity was given notice of such a determination and had not been notified of an alteration of it, the determination was conclusive for determining the amount of income tax that the person might or had to deduct from the payment or for which the person was liable in respect of it4. A notification of an alteration of a previous

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