Chapter DMBM450120

Published date29 April 2016
Record NumberDMBM450120
CourtHM Revenue & Customs
IssuerHM 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Section 28C(3) Explains that a Revenue Determination shall have the effect of a self assessment until it is superseded by the taxpayer’s self assessment.
Section 28C(4) Explains that where during the course of proceedings the Revenue Determination is superseded by a self assessment the proceedings may continue to recover the amount shown in the self assessment.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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