TMA70/S31(1)(b) grants the right of appeal against a conclusion
stated by a closure notice issued by HMRC and against an amendment
made by HMRC on completion of an enquiry into a return. The appeal
must be made within 30 days following the date on which the closure
notice was issued. The normal procedures for appeals and
postponements apply and the guidance at AH0100 and subsequent
paragraphs should be followed.
It is likely that the difference between the taxpayer and
HMRC view of the amount of the final self assessment will reflect
areas of dispute arising during the enquiry. Any appeal hearing
will therefore be contentious. The onus of proof will remain on the
taxpayer to show that HMRC amendment to the self assessment is
incorrect (AH2130 and AH2135).
On the determination of the appeal, the Commissioners may
The Commissioners’ decision is final subject to the
taxpayer’s and HMRC’s right to appeal to the High Court
on a point of law (see AH1500 and subsequent paragraphs).
During the course of the enquiry you may have made a jeopardy
amendment which may still be under appeal. You should ensure that
the appeal against the jeopardy amendment is determined at the same
time as any appeal against a HMRC amendment made at the conclusion
of the enquiry.
An amendment following the settlement of an appeal against a
HMRC amendment (whether by the Commissioners or by agreement under
TMA70/S54) should be classified as a HMRC amendment.
See also
