EM5605 - Commissioners: Which Body Has Jurisdiction

TMA70/S31D

TMA70/S46(1)

TMA70/SCH3

Special Commissioners

In most instances, as with appeals against discovery assessments, a taxpayer has a right of appeal to the Special Commissioners in respect of appeals and other applications under SA. In the case of an appeal, the election must be made by notice combined with the appeal, and in the case of an application, by separate notice and within the same time limit for making the application.

If no election is made then the proceedings will be heard by the General Commissioners except that there are still some proceedings over which the Special Commissioners have exclusive jurisdiction (full instructions on Commissioners’ jurisdiction and the interpretation of TMA70/SCH3 are at AP3384+).

Which Body of General Commissioners Has Jurisdiction

Except for proceedings which are commenced by the Revenue, the taxpayer can elect for any one of three places:

• place of residence
• place of business
• place of employment

to determine where any proceedings before Commissioners should take place.

The place of hearing of any appeal or other proceedings relating to a partnership is:

• the place where the trade, profession or business is carried on, or
• where there is more than one such place, the place where it is mainly carried on.

There is, therefore, no right of election to any alternative body of General Commissioners in such cases.

The election must be in writing and must be made:

• in the case of an appeal, at the time when the taxpayer gives notice of appeal
• in the case of other proceedings which are not appeals, at the time the taxpayer commences the proceedings, for example, when he or she writes asking the Commissioners for a closure notice.

The election is irrevocable.

Taxpayer Fails To Elect

If the taxpayer fails to exercise his or her right of election, then the Revenue can determine by election where the proceedings are to be heard. But the Revenue can only elect for one of the three places available at the taxpayer’s election.