Dealing with a determination

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

Introduction

A determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly and in most cases a taxpayer will require the assistance of an adviser to deal with the determination.

Advisers should be aware of the regulations surrounding determinations which are found in the What is a determination? guidance note.

At the very least all advisers should be aware that there is no right of appeal against a determination issued by HMRC. A valid determination can only be displaced by the submission of a tax return, which must be submitted within 12 months from the date of the determination. If a return is not filed within this period the determination becomes final.

Once the determination becomes final, and the taxpayer is unable to make a claim under the overpayment relief provisions, it may be possible, to submit a special relief claim to displace the determination. Such claims are only accepted in very specific circumstances.

Special relief is discussed further below. However, an

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company

Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties. Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

Popular Articles

Personal Tax

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more

Trusts and Inheritance Tax

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more

Employment Tax

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more

��Ӱ��