Chapter CH230400

Published date11 March 2016
Record NumberCH230400
CourtHM Revenue & Customs

A working day is any day except a Saturday, a Sunday, Christmas Day, Good Friday or a bank holiday under section 1 of the Banking and Financial Dealings Act 1971. The Act gives different dates for England & Wales, Scotland and Northern Ireland. All those dates are bank holidays for the purpose of calculating the deadline dates for the dispute resolution process.

As well as all Saturdays and Sundays, the following dates are not working days for the purposes of the dispute resolution process

  • 1 January
  • 2 January (or a substitute day if 2 January is a Saturday or Sunday)
  • 17 March (or a substitute day if 17 March is a Saturday or Sunday)
  • Good Friday
  • Easter...

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