EM5610 - Commissioners: Onus of Proof under Self Assessment

The initial onus of proof in appeals and other proceedings before the Commissioners under SA, will lie with the taxpayer in all cases other than an application for a direction for a closure notice.

However, it is important to remember that whilst this initial onus - referred to as the persuasive burden - may lie with one party, there is also a further onus (the evidential onus) and this can shift from one party to another as evidence is led. See in this connection the final two paragraphs of IM4912a.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)