Part 7 Reviews and Appeals
Finance Act 2013 (2013 c 29) | Legislation

Part 7 Reviews and Appeals

Right of appeal

35

(1)     An appeal may be brought against—

(a)     an amendment of a self assessment under paragraph 10 (amendment during enquiry to prevent loss of tax),

(b)     a conclusion stated or amendment made by a closure notice (see paragraph 16),

(c)     an HMRC determination under paragraph 18 (determination of tax chargeable if no return delivered),

(d)     a discovery assessment (see paragraph 21), or

(e)     an assessment under paragraph 22 (assessment to recover excessive repayment).

(2)     If an appeal under sub-paragraph (1)(a) against an amendment of a self assessment is made while an enquiry is in progress none of the steps mentioned in paragraph 38(2)(a) to (c) may be taken in relation to the appeal until the enquiry is completed.

Notice of appeal

36

(1)     Notice of an appeal under paragraph 35 must be given—

(a)     in writing,

(b)     within 30 days after the specified date,

(c)     to HMRC.

(2)     In sub-paragraph (1) “specified date†means—

(a)     in relation to an appeal under paragraph 35(1)(a), the date on which the notice of amendment was issued;

(b)     in relation to an appeal under paragraph 35(1)(b), the date on which

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