AH2005 - Appeals Handbook: ITSA:
General: Right of appeal
In ITSA an appeal may be brought against the following
–
- a HMRC assessment including
- a discovery assessment made under TMA70/S29
- an assessment made under TMA70/S63(1)(b) to revise
the profits for the final three years of a business to the actual
basis
- an assessment for a pre-SA year
- the recovery of an over-payment under
TMA70/S30
- a self-assessment
- a partnership statement
- a claim made outside a return
- a HMRC amendment during an enquiry to
prevent loss of tax (a jeopardy amendment)
- a notice under TMA70/S19A to produce any
document or to furnish any accounts or particulars
- a closure notice issued by HMRC at the end
of an enquiry into a return or a claim
- a fixed automatic penalty imposed for late
filing of an SA return
- a daily penalty imposed for late filing of
an SA return
- a tax geared penalty
- a surcharge imposed for late payment of
tax
There is also the right of rejection of a Revenue correction of
a return
There is no right of appeal against
- a HMRC determination under TMA70/S28C
- Interest charged
- The amount of a balancing payments
(including a taxpayer amendments)
- A payment on account (although the
taxpayer may claim for a reduction of the amount payable)
- A repair notice under TMA70/S9ZB
- A HMRC calculation of tax etc payable
- There is also no right of appeal against
the correction of a claim made outside a return.
