Independent Taxation Manual - IN665

Additional Personal allowance: Apportionment for PY not accepted

When all efforts to get an agreed apportionment fail the General Commissioners have to decide. The Board makes an Order directing which body of Commissioners is to decide the apportionment.

Revenue Policy: Personal Tax, Solihull will obtain a Board's Order on receipt of a report from the Controlling District. The papers will then be returned for the District to take the dispute to the Commissioners.

Before making the report make sure

• each claimant is entitled to claim for the child concerned

and

• you have a formal claim from each claimant for each year in dispute. Get one on a return form or a form 11PA if necessary.

When making the report to Revenue Policy: Personal Tax, Solihull give this information

• the full names and date of birth of the child

• the years for which apportionment is needed

• the Division(s) of Commissioners taking each claimants' private address. (You must get a certified statement from each claimants' District Inspector that the information is correct.)

• the amount or proportion of the allowance claimed by each claimant

• a note setting out what help and guidance you have given to the claimants in order to reach an agreed apportionment

• a statement of why it has not been possible to agree an apportionment

• confirmation that each claimant has been told about the formal proceedings which will be necessary because they have not agreed an apportionment.

Send the papers for all the claimants, and in PAYE cases a full printout of the coding record, with the report.