(1) An appeal may be brought against—
(a) any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax),
(b) any conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),
(c) any amendment of a partnership return under section 30B(1) of this Act (amendment by Revenue where loss of tax discovered), or
(d) any assessment to tax which is not a self-assessment.
(2) If an appeal under subsection (1)(a) above against an amendment of a self-assessment is made while an enquiry is in progress in relation to any matter to which the amendment relates or which is affected by the amendment none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal until a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3A) In the case of a simple assessment, the right to appeal under subsection (1)(d) does not apply unless and until the person concerned has—
(a) raised a query about the assessment under section 31AA, and
(b) been given a final response to that query.
(4) This section has effect subject to any express provision in the Taxes Acts, including in particular any provision making one kind of assessment conclusive in an appeal against another kind of assessment.
(1) Notice of an appeal under section 31 of this Act must be given—
(a) in writing,
(b) within 30 days after the specified date,
(c) to the relevant officer of the Board.
(2) In relation to an appeal under section 31(1)(a) or (c) of this Act—
(a) the specified date is the date on which the notice of amendment was issued, and
(b) the relevant officer of the Board is the officer by whom the notice of amendment was given.
(3) In relation to an appeal under section 31(1)(b) of this Act—
(a) the specified date is the date on which the closure notice was issued, and
(b) the relevant officer of the Board is the officer by whom the closure notice was given.
(4) In relation to an appeal under section 31(1)(d) of this Act (other than an appeal against a simple assessment)—
(a) the specified date is the date on which the notice of assessment was issued, and
(b) the relevant officer of the Board is the officer by whom the notice of assessment was given.
(4A) In relation to an appeal under section 31(1)(d) against a simple assessment—
(a) the specified date is the date on which the person concerned is given notice under section 31AA of the final response to the query the person is required by section 31(3A) to make, and
(b) the relevant officer of the Board is the officer by whom the notice of assessment was given.
(5) The notice of appeal must specify the grounds of appeal.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) This section applies where a person has been given notice of a simple assessment.
(2) The person may query the simple assessment by notifying HMRC of—
(a) a belief that the assessment is or may be incorrect, and
(b) the reasons for that belief.
(3) The person may exercise the power to query the simple assessment at any time within—
(a) the period of 60 days after the date on which the notice of assessment was issued, or
(b) such longer period as HMRC may allow.
(4) If the simple assessment is queried, HMRC must—
(a) consider the query and the matters raised by it, and
(b) give a final response to the query.
(5) The person may at any time withdraw a query (which terminates HMRC's duties under subsection (4)).
(6) If it appears to HMRC that—
(a) they need time to consider the matters raised by the query, or
(b) further information (whether from the person or anyone else) is required,
HMRC may postpone the simple assessment in whole or part (according to how much of it is being queried by the person).
(7) If the simple assessment is postponed in whole or part, HMRC must notify the person in writing—
(a) whether the assessment is postponed in whole or part, and
(b) if it is postponed in part, of the amount that remains payable under the assessment.
(8) While the simple assessment is postponed the person is under no obligation to pay—
(a) the payable amount specified in the notice of assessment (if the whole assessment is postponed), or
(b) the postponed part of the payable amount so specified (if the assessment is postponed in part).
(9) After considering the query the final response must be to—
(a) confirm the simple assessment,
(b) give the person an amended simple assessment (which supersedes the original assessment), or
(c) withdraw the simple assessment (without replacing it).
(10) HMRC must notify the person in writing of their final response.
(11) This section does not apply to an amended simple assessment given as a final response to the query.
(12) Nothing in this section affects—
(a) a person's right to request an explanation from HMRC of a simple assessment or the information on which it is based, or
(b) HMRC's power to give a person such explanation or information as they consider appropriate,
whether as part of the querying process under this section or otherwise.
(13) In subsection (12) “person” means a person who has been given notice of a simple assessment
(1) If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period ... , they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.
(2) An appeal may be brought against the refusal of a claim under this section.
(3) Notice of appeal under subsection (2) must be given—
(a) in writing;
(b) within 30 days after the day on which notice of the refusal is given;
(c) to the officer of Revenue and Customs by whom that notice was given.
(1) Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, an assessment to income tax or capital gains tax may be made at any time not more than 4 years after the end of the year of assessment to which it relates.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.
(3) In this section “assessment” does not include a self-assessment.
(1) Subject to subsections (2) and (3), a self assessment contained in a return under section 8 or 8A may be made and delivered at any time not more than 4 years after the end of the year of assessment to which it relates.
(2) Nothing in subsection (1) prevents—
(a) a person who has received a notice under section 8 or 8A within that period of 4 years from delivering a return including a self-assessment within the period of 3 months beginning with the date of the notice,
(b) a person in respect of whom a determination under section 28C has been made from making a self-assessment in accordance with that section within the period allowed by subsection (5)(a) or (b) of that section.
(3) Subsection (1) has effect subject to the following provisions of this Act and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case.
(4) This section has effect in relation to self-assessments for a year of assessment earlier than 2012-13 as if—
(a) in subsection (1) for the words from “not more” to the end there were substituted “on or before 5 April 2017”, and
(b) in subsection (2)(a) for the words “within that period of 4 years” there were substituted “on or before 5 April 2017”.
35 Time limit: income received after year for which it is assessable
(1) Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time not more than 4 years after the end of the year of assessment in which it was received.
(2) This section applies to—
(a) employment income,
(b) pension income, and
(c) social security income.
36 Loss of tax brought about carelessly or deliberately etc
(1) An assessment on a person in a case involving a loss of income tax or capital gains tax brought about carelessly by the person may be made at any time not more than 6 years after the end of the year of assessment to which it relates (subject to subsection (1A) and any other provision of the Taxes Acts allowing a longer period).
(1A) An assessment on a person in a case involving a loss of income tax or capital gains tax —
(a) brought about deliberately by the person,
(b) attributable to a failure by the person to comply with an obligation under section 7, ...
(c) attributable to arrangements in respect of which the person has failed to comply with an obligation under section 309, 310 or 313 of the Finance Act 2004 (obligation of parties to tax avoidance schemes to provide information to Her Majesty's Revenue and Customs), or
(d) attributable to arrangements which were expected to give rise to a tax advantage in respect of which the person was under an obligation to notify the Commissioners for Her Majesty's Revenue and Customs under section 253 of the Finance Act 2014 (duty to notify Commissioners of promoter reference number) but failed to do so,
may be made at any time not more than 20 years after the end of the year of assessment to which it relates (subject to any provision of the Taxes Acts allowing a longer period).
(1B) In subsections (1) and (1A) references to a loss brought about by the person who is the subject of the assessment include a loss brought about by another person acting on behalf of that person.
(2) Where the person mentioned in subsection (1) or (1A) (“the person in default”) carried on a trade, profession or business with one or more other persons at any time in the period for which the assessment is made, an assessment in respect of the profits or gains of the trade, profession or business in a case mentioned in subsection (1A) or (1B) may be made not only on the person in default but also on his partner or any of his partners.
(3) If the person on whom the assessment is made so requires, in determining the amount of the tax to be charged for any chargeable period in any assessment made in a case mentioned in subsection (1) or (1A) above, effect shall be given to any relief or allowance to which he would have been entitled for that chargeable period on a claim or application made within the time allowed by the Taxes Acts.
(3A) In subsection (3) above, “claim or application” does not include an election under ... any of sections 47 to 49 of ITA 2007 (tax reductions for married couples and civil partners: elections to transfer relief) ... .
(4) Any act or omission such as is mentioned in section 98B below on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsections (1) and (1A) above to be the act or omission of each member of the grouping.
36A Loss of tax involving offshore matter or offshore transfer
(1) This section applies in a case involving a loss of income tax or capital gains tax, where—
(a) the lost tax involves an offshore matter, or
(b) the lost tax involves an offshore transfer which makes the lost tax significantly harder to identify.
(2) An assessment on a person (“the taxpayer”) may be made at any time not more than 12 years after the end of the year of assessment to which the lost tax relates.
This is subject to section 36(1A) above and any other provision of the Taxes Acts allowing a longer period.
(3) Lost income tax or capital gains tax “involves an offshore matter” if it is charged on or by reference to—
(a) income arising from a source in a territory outside the United Kingdom,
(b) assets situated or held in a territory outside the United Kingdom,
(c) income or assets received in a territory outside the United Kingdom,
(d) activities carried on wholly or mainly in a territory outside the United Kingdom, or
(e) anything having effect as if it were income, assets or activities of a kind described above.
(4) Lost income tax or capital gains tax “involves an offshore transfer” if—
(a) it does not involve an offshore matter, and
(b) the income or the proceeds of the disposal on or by reference to which it is charged, or any part of the income or proceeds, is transferred to a territory outside the United Kingdom before the relevant date.
(5) In subsection (4)—
“relevant date” means—
in a case where the taxpayer (or a person acting on the taxpayer's behalf) delivered a return under the Taxes Acts to HMRC for the year of assessment to which the lost tax relates and in which information relating to the lost tax was required to be provided, the date on which the return was delivered, and
in any other case, 31 January in the year of assessment after that to which the lost tax relates;
references to income or proceeds transferred include references to assets derived from or representing the income or proceeds.
(6) Where lost tax involves an offshore transfer, the cases in which the transfer makes the lost tax significantly harder to identify include any case where, because of the transfer—
(a) HMRC was significantly less likely to become aware of the lost tax, or
(b) HMRC was likely to become aware of the lost tax only at a significantly later time.
(7) But an assessment may not be made under subsection (2) if—
(a) before the time limit that would otherwise apply for making the assessment, HMRC received relevant overseas information on the basis of which HMRC could reasonably have been expected to become aware of the lost tax, and
(b) it was reasonable to expect the assessment to be made before that time limit.
(8) In subsection (7)(a) “relevant overseas information” means information which is provided to HMRC by an authority in a territory outside the United Kingdom under—
(a) any provision of EU law relating to any tax, or
(b) an agreement to which the United Kingdom and that territory are parties, with or without other parties.
(9) An assessment may also not be made under subsection (2) to the extent that liability to the lost tax arises as a result of an adjustment under Part 4 of TIOPA 2010 (transfer pricing adjustments).
(10) In this section “assets” has the meaning given in section 21(1) of the 1992 Act, but also includes sterling.
(11) Section 36(2) to (3A) applies for the purposes of this section (as if references to section 36(1) or (1A) were to subsection (1) of this section).”
37A Effect of assessment where allowances transferred.
Where an assessment is made on any person in a case falling within section 36(1) or (1A) or 36A, the fact that the person’s liability to income tax or total income for any year of assessment is assessed as greater than it was previously taken to be shall not affect the validity of any deduction from net income or tax reduction made in the case of that person’s spouse or civil partner ... by virtue of ... section 39, 51 or 52 of ITA 2007 ... ; and the entitlement in that case of the first-mentioned person for the year in question to any deduction from net income or tax reduction shall be treated as correspondingly reduced.
(1) For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35, 36 or 36A above shall in no case extend more than 4 years after the end of the year of assessment in which the deceased died.
(2) In a case involving a loss of tax brought about carelessly or deliberately by a person who has died (or another person acting on that person's behalf before that person's death), an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time not more than 4 years after the end of the year of assessment in which he died.
(3) In this section “tax” means income tax or capital gains tax.
(4) Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping.
(1) Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.
(1A) Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.
(2) Subject to subsections (3) to (3ZC) below, where notice has been given under section 8, 8A ... or 12AA of this Act, a claim shall not at any time be made otherwise than by being included in a return under that section if it could, at that or any subsequent time, be made by being so included.
(3) Subsections (1A) and (2) above shall not apply in relation to any claim which falls to be taken into account in the making of deductions or repayments of tax under PAYE regulations.
(3ZA) Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax by virtue of—
(a) section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts),
(b) section 532 of that Act (exemption for savings and investment income),
(c) section 533 of that Act (exemption for public revenue dividends),
(d) section 536 of that Act (exemption for certain miscellaneous income), or
(e) section 537 of that Act (exemption for income from estates in administration).
(3ZB) Subsection (2) also does not apply in relation to any claim for repayment of an amount of income tax which—
(a) is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or
(b) has been deducted at source from income to which any of the provisions mentioned in paragraphs (b) to (e) of subsection (3ZA) applies.
(3ZC) Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).
(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) The references in this section to a claim being included in a return include references to a claim being so included by virtue of an amendment of the return; ...
(6) In the case of a trade, profession or business carried on by persons in partnership, a claim under any of the provisions mentioned in subsection (7) below shall be made—
(a) where subsection (2) above applies, by being included in a partnership return, and
(b) in any other case, by such one of those persons as may be nominated by them for the purpose.
(7) The provisions are—
(a) sections ... ... , ... ... ... 471, 472, 484, ... ... , 570, 571(4) and 732(4) of the principal Act;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; ...
(d) sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992 ...
(e) sections 25C, 111(1), 126(2), 129(2), 143, 185, 194, 271A(10) and 326 of ITTOIA 2005 ...
(f) sections 668 and 669 of ITA 2007, and
(g) sections 109(1), 124(2), 127(2), 178 and 268 of CTA 2009.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) Where a claim has been made (whether by being included in a return under section 8, 8A ... or 12AA of this Act or otherwise) and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
(10) This section (except subsection (1A) above and subject to subsection (10A) below) shall apply in relation to any elections ... as it applies in relation to claims.
(10A) Subsection (2) above does not apply in relation to an election under section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner).
(11) Schedule 1A to this Act shall apply as respects any claim or election which—
(a) is made otherwise than by being included in a return under section 8, 8A ... ... or 12AA of this Act or a return under Schedule 2 to the Finance Act 2019, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(11A) Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.
(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(13) In this section “profits”—
(a) in relation to income tax, means income, and
(b) in relation to capital gains tax, means chargeable gains, and
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax or capital gains tax may be made more than 4 years after the end of the year of assessment to which it relates.
(2) A claim (including a supplementary claim) which could not have been allowed but for the making of an assessment to income tax or capital gains tax after the year of assessment to which the claim relates may be made at any time before the end of the year of assessment following that in which the assessment was made.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) This section applies where—
(a) ... by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and
(b) the assessment is not made for the purpose of making good to the Crown any loss of tax brought about carelessly or deliberately by that person or by someone acting on behalf of that person.
(2) Without prejudice to section 43(2) above but subject to section 43B below, where this section applies—
(a) any relevant claim, election, application or notice which could have been made or given within the time allowed by the Taxes Acts may be made or given at any time within one year from the end of the year of assessment in which the assessment is made, and
(b) any relevant claim, election, application or notice previously made or given may at any such time be revoked or varied—
(i) in the same manner as it was made or given, and
(ii) by or with the consent of the same person or persons who made, gave or consented to it (or, in the case of any such person who has died, by or with the consent of his personal representatives),
except where by virtue of any enactment it is irrevocable.
(2A) In subsection (2) above, “claim, election, application or notice” does not include an election under—
(a) ... any of sections 47 to 49 of ITA 2007 (tax reductions for married couples and civil partners: elections to transfer relief),
(aa) section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner),
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) section 35(5) of the Taxation of Chargeable Gains Act 1992 (election for assets to be re-based to 1982).
(2B) For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.
(3) For the purposes of this section and section 43B below, any other claim, election, application or notice is relevant in relation to an assessment for a year of assessment if—
(a) it relates to that year of assessment or is made or given by reference to an event occurring in that year of assessment, and
(b) it or, as the case may be, its revocation or variation has or could have the effect of reducing any of the liabilities mentioned in subsection (4) below.
(4) The liabilities referred to in subsection (3) above are—
(a) the increased liability to tax resulting from the assessment,
(b) any other liability to tax of the person concerned for—
(i) the year of assessment to which the assessment relates, or
(ii) any year of assessment which follows that year of assessment and ends not later than one year after the end of the year of assessment in which the assessment was made.
(5) Where a claim, election, application or notice is made given, revoked or varied by virtue of subsection (2) above, all such adjustments shall be made, whether by way of discharge or repayment of tax or the making of assessments or otherwise, as are required to take account of the effect of the taking of that action on any person’s liability to tax for any year of assessment.
(6) The provisions of this Act relating to appeals against decisions on claims shall apply with any necessary modifications to a decision on the revocation or variation of a claim by virtue of subsection (2) above.
(1) If the effect of the exercise by any person of a power conferred by section 43A(2) above—
(a) to make or give a claim, election, application or notice, or
(b) to revoke or vary a claim, election, application or notice previously made or given,
would be to alter the liability to tax of another person, that power may not be exercised except with the consent in writing of that other person, or where he has died, his personal representatives.
(2) Where—
(a) a power conferred by subsection (2) of section 43A above is exercised in consequence of an assessment made on a person, and
(b) the exercise of the power increases the liability to tax of another person,
that section shall not apply by reason of any assessment made because of that increased liability.
(3) In any case where—
(a) one or more relevant claims, elections, applications or notices are made, given, revoked or varied by virtue of the application of section 43A above in the case of an assessment, and
(b) the total of the reductions in liability to tax which, apart from this subsection, would result from the action mentioned in paragraph (a) above would exceed the additional liability to tax resulting from the assessment,
the excess shall not be available to reduce any liability to tax.
(4) Where subsection (3) above has the effect of limiting either the reduction in a person’s liability to tax for more than one period or the reduction in the liability to tax of more than one person, the limited amount shall be apportioned between the periods or persons concerned—
(a) except where paragraph (b) below applies, in such manner as may be specified by the inspector by notice in writing to the person or persons concerned, or
(b) where the person concerned gives (or the persons concerned jointly give) notice in writing to the inspector within the relevant period, in such manner as may be specified in the notice given by the person or persons concerned.
(5) For the purposes of paragraph (b) of subsection (4) above the relevant period is the period of 30 days beginning with the day on which a notice under paragraph (a) of that subsection is given to the person concerned or, where more than one person is concerned, the latest date on which such notice is given to any of them.
(1) Where—
(a) a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and
(b) the amendment is made for the purpose of making good to the Crown any loss of tax brought about carelessly or deliberately by the taxpayer or a person acting on his behalf,
sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation to any assessment under section 29.
(2) Where—
(a) a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and
(b) the amendment is not made for the purpose mentioned in subsection (1)(b) above,
sections 43(2), 43A and 43B apply in relation to the amendment as they apply in relation to any assessment under section 29.
(3) References to an assessment in sections 36(3), 43(2), 43A and 43B, as they apply by virtue of subsection (1) or (2) above, shall accordingly be read as references to the amendment of the return.
(4) Where it is necessary to make any adjustment by way of an assessment on any person—
(a) in order to give effect to a consequential claim, or
(b) as a result of allowing a consequential claim,
the assessment is not out of time if it is made within one year of the final determination of the claim.
For this purpose a claim is not taken to be finally determined until it, or the amount to which it relates, can no longer be varied, on appeal or otherwise.
(5) In subsection (4) above “consequential claim” means any claim, supplementary claim, election, application or notice that may be made or given under section 36(3), 43(2), 43A or 43D(6) (as it applies by virtue of subsection (1) or (2) above or otherwise).
43D Claims for double taxation relief in relation to petroleum revenue tax
(1) This section has effect in relation to a claim for relief under sections 2 to 6 of TIOPA 2010 in relation to petroleum revenue tax.
(2) The claim shall be for an amount which is quantified at the time when the claim is made.
(3) If, after the claim has been made, the claimant discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
(4) Schedule 1A to this Act applies as respects the claim, but as if the reference in paragraph 2A(4) to a year of assessment included a reference to a chargeable period.
(5) The claim may not be made more than 4 years after the end of the chargeable period to which it relates, but this is subject to any provision of the Taxes Acts prescribing a longer or shorter period.
(6) If the claim or a supplementary claim could not have been allowed but for the making of an assessment to petroleum revenue tax after the end of the chargeable period to which the claim relates, the claim or supplementary claim may be made at any time before the end of the chargeable period following that in which the assessment is made.
(7) In this section “chargeable period” has the same meaning as in the Oil Taxation Act 1975 (see section 1(3) and (4) of that Act, under which a period that is a chargeable period ends with 30 June or 31 December and, apart from the first chargeable period in relation to an oil field, is a period of 6 months).
43E Making of income tax claims by electronic communications etc
(1) The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.
(2) In subsection (1) “claims directions” means general directions for the purposes of income tax relating to—
(a) the circumstances in which, and
(b) the conditions subject to which,
claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim in writing.
(3) Directions under subsection (1)—
(a) may not relate to the making of a claim by an individual in the individual's capacity as a trustee, partner or personal representative, but
(b) subject to that, may relate to claims made by an individual through another person acting on the individual's behalf.
(4) Directions under subsection (1) may not relate to—
(a) the making of a claim to which Schedule 1B to this Act applies, or
(b) the making of a claim under any provision of the Capital Allowances Act 2001.
(5) Directions under subsection (1)—
(a) cannot modify any requirement imposed by or under any enactment as to the period within which any claim is to be made or as to the contents of any claim, but
(b) may include provision as to how any requirement as to the contents of a claim is to be met when the claim is not produced in writing.
(6) Directions under subsection (1) may make different provision in relation to the making of claims of different descriptions.
(7) A direction under subsection (1) may revoke or vary any previous direction given under that subsection.
(8) In subsection (2) “electronic communications service” has the same meaning as in the Communications Act 2003 (see section 32 of that Act).
(9) In subsections (1) to (6), references to the making of a claim include references to any of the following—
(a) the making of an election,
(b) the giving of a notification or notice,
(c) the amendment of any return, claim, election, notification or notice, and
(d) the withdrawal of any claim, election, notification or notice,
and in those subsections “claim” is to be read accordingly.
(10) For the purposes of subsection (9)(c)—
(a) “return” includes any statement or declaration under the Income Tax Acts, and
(b) the definition of “return” given by section 118(1) of this Act does not apply.
(1) If directions under section 43E(1) are in force in relation to the making of claims of any description to the Commissioners for Her Majesty's Revenue and Customs, claims of that description may be made to the Commissioners in accordance with the directions.
(2) If directions under section 43E(1) are in force in relation to the making of claims of any description to an officer of Revenue and Customs, claims of that description may be made to an officer in accordance with the directions.
(3) Subsections (1) and (2) apply despite any enactment or subordinate legislation which requires claims of the description concerned to be made in writing or by notice.
(4) If directions under section 43E(1) are in force in relation to the making of claims of any description, claims of that description that are made without producing the claim in writing must be made in accordance with the directions.
(5) In subsection (3) “subordinate legislation” has the same meaning as in the Interpretation Act 1978.
(6) Section 43E(9) read with section 43E(10) (interpretation of references to making a claim, and meaning of “claim”) applies for the purposes of subsections (1) to (4) (as well as for those of section 43E(1) to (6)).
46D Questions to be determined by the relevant tribunal.
(1) In so far as the question in dispute on an appeal to which this section applies—
(a) is a question of the value of any land or of a lease of land, and
(b) arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,
the question shall be determined by the relevant tribunal.
(2) This section applies to—
(a) an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(aa) an appeal against an amendment of a return under paragraph 34 of Schedule 18 to the Finance Act 1998;
(b) an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(c) an appeal against an amendment of a partnership return under section 30B(1) of this Act;
(d) an appeal against an assessment to tax which is not a self-assessment;
(e) an appeal against a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;
(f) an appeal against a decision contained in a closure notice under paragraph 7(3) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.
(3) In this section “the relevant tribunal” means—
(a) in relation to land in England and Wales, the Upper Tribunal;
(b) in relation to land in Scotland, the Lands Tribunal for Scotland;
(c) in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.
47B Special jurisdiction relating to Business Expansion Scheme.
If and so far as the question in dispute on any appeal against the refusal of relief under Chapter III of Part VII of the principal Act (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of Section 294(5) of that Act, it shall be determined—
(a) if the land is in England and Wales, on a reference to the Upper Tribunal;
(b) if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and
(c) if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland.