Chapter DMBM450120
Published date | 29 April 2016 |
Record Number | DMBM450120 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
The legislation that covers determination of tax where no return is delivered is in section 28C TMA 1970. The table below gives a brief explanation of what the legislation contains.
Section 28C TMA 1970 | Explanation |
Section 28C(1) | Explains when a Revenue Determination applies |
Section 28C(1A) | Explains who can raise a Revenue Determination and in what amounts. The amount of the Revenue Determination must be made ‘to the best of information and belief’. |
Section 28C(2) | Provides for a notice to be served on the taxpayer and that the notice must state the date it is issued. |
Section 28C(3) | Explains that a Revenue Determination shall have the effect of a self assessment until it is superseded by the taxpayer’s self assessment. |
Section 28C(4) | Explains that where during the course of proceedings the Revenue Determination is superseded by a self assessment the proceedings may continue to recover the amount shown in the self assessment. |
Section 28C(5) |
States that a Revenue Determination can only be raised before the end of three years from the |
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