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HMRC Tax Determination

Where a taxpayer does not file tax returns by the due date despite having been given notice to file, HMRC have a right to raise ‘determinations’ under s 28C of the Taxes Management Act 1970. Such a determination has effect as if it were a self-assessment (in other words, it stands in place of a self-assessed tax return and can be enforced by HMRC).

No Appeal Process

There is no appeal against such a determination but it can be displaced by filing a tax return. A determination, or a tax return displacing a determination, must be made/filed within 3 years from the due date for the tax return.

Discovery Assessments

Discovery assessments arise under Section 29(1) of the Taxes Management Act 1970. Unlike determinations, there is a right of appeal against such assessments.

Appeal Provision

There is no provision that allows a Discovery Assessment to be displaced by a tax return.

Determinations can be displaced by a tax return but cannot be appealed; assessments can be appealed but (it logically follows) cannot be displaced by a tax return.

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Disclaimer: Difference Between HMRC Determination And Discovery Assessment

This page is not legal advice and should not be relied upon as such. This article is provided for information purposes only. You can contact us on the specific facts of your case to obtain relevant advice via a Free Initial Consultation.

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