Taxes Management Act 1970

47C Meaning of tribunal

In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

48 Application to appeals and other proceedings

(1) In the following provisions of this Part of this Act, unless the context otherwise requires— (a) “appeal” means any appeal under the Taxes Acts; (b) a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts. (2) In the case of — (a) an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of sections 54A to 54C and 56 below; (b) any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions— (i) shall apply to the proceedings as they apply to appeals; (ii) but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below or section 217K of TIOPA 2010) the omission of section 56 below. (3) In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I and 54A to 54C.

49 Late notice of appeal

(1) This section applies in a case where— (a) notice of appeal may be given to HMRC, but (b) no notice is given before the relevant time limit. (2) Notice may be given after the relevant time limit if— (a) HMRC agree, or (b) where HMRC do not agree, the tribunal gives permission. (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit. (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given. (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit. (6) Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased. (7) If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit. (8) In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).

49A Appeal: HMRC review or determination by tribunal

(1) This section applies if notice of appeal has been given to HMRC. (2) In such a case— (a) the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B), (b) HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or (c) the appellant may notify the appeal to the tribunal (see section 49D). (3) See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC. (4) This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).

49B Appellant requires review by HMRC

(1) Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question. (2) HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question. (3) HMRC must review the matter in question in accordance with section 49E. (4) The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if— (a) the appellant has already given a notification under this section in relation to the matter in question, (b) HMRC have given a notification under section 49C in relation to the matter in question, or (c) the appellant has notified the appeal to the tribunal under section 49D. (5) In this section “relevant period” means— (a) the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or (b) such longer period as is reasonable.

49C HMRC offer review

(1) Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question. (2) When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question. (3) If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E. (4) If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter. (5) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies. (6) Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H. (7) HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if— (a) HMRC have already given a notification under this section in relation to the matter in question, (b) the appellant has given a notification under section 49B in relation to the matter in question, or (c) the appellant has notified the appeal to the tribunal under section 49D. (8) In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.

49D Notifying appeal to the tribunal

(1) This section applies if notice of appeal has been given to HMRC. (2) The appellant may notify the appeal to the tribunal. (3) If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question. (4) Subsections (2) and (3) do not apply in a case where— (a) HMRC have given a notification of their view of the matter in question under section 49B, or (b) HMRC have given a notification under section 49C in relation to the matter in question. (5) In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.

49E Nature of review etc

(1) This section applies if HMRC are required by section 49B or 49C to review the matter in question. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in deciding the matter in question, and (b) by any person in seeking to resolve disagreement about the matter in question. (4) The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that HMRC’s view of the matter in question is to be— (a) upheld, (b) varied, or (c) cancelled. (5A) See section 49EA concerning additional conclusions a review can reach in the case of penalties under Schedule 24 to the Finance Act 2021. (5B) See section 217N of TIOPA 2010 concerning the application of this section in the case of an assessment of a company’s unassessed transfer pricing profits under Part 4A of that Act. (6) HMRC must notify the appellant of the conclusions of the review and their reasoning within— (a) the period of 45 days beginning with the relevant day, or (b) such other period as may be agreed. (7) In subsection (6) “relevant day” means— (a) in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question, (b) in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer. (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld. (9) If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.

49EA Nature of review: penalties under Schedule 24 to FA 2021

(1) This section applies if— (a) notice of appeal has been given to HMRC under paragraph 22(b) of Schedule 24 to the Finance Act 2021 in respect of a penalty, and (b) HMRC are required to review the matter in question under section 49B or 49C (which apply to the appeal by virtue of paragraph 23(1) of that Schedule). (2) The review may also conclude that HMRC's view that the appellant was liable to any of the penalty points by virtue of which the appellant was liable to the penalty is to be— (a) upheld, or (b) cancelled. (3) Subsection (2) applies in relation to a penalty point even if the time limit for appealing against it expired before notice of appeal in respect of the penalty was given. (4) Subsection (2) does not apply in relation to a penalty point if— (a) it was concluded on an earlier review under section 49B or 49C that HMRC's view that the appellant was liable to the penalty point was to be upheld, or (b) HMRC's decision that the appellant was liable to the penalty point has been affirmed on appeal.

49F Effect of conclusions of review

(1) This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)). (2) The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question. (3) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies. (4) Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.

49FA Effect of conclusions of review: penalties under Schedule 24 to FA 2021

(1) If the conclusions of a review include conclusions reached by virtue of section 49EA and the conclusions of the review are final, sub-paragraphs (4) and (5) of paragraph 24 of Schedule 24 to the Finance Act 2021 apply but with the following modifications— (a) references to the appeal under paragraph 22(b) of that Schedule are to be read as references to the review under section 49B or 49C (as the case may be), (b) references to the tribunal are to be read as references to HMRC, and (c) references to cancelling a decision are to be read as references to concluding that HMRC's view is to be cancelled. (2) For the purposes of subsection (1) the conclusions of a review are to be treated as final only if the post-review period has ended and the appellant did not notify the appeal to the tribunal within that period. (3) In subsection (2) “post-review period” has the same meaning as in section 49G (see subsection (5) of that section).

49G Notifying appeal to tribunal after review concluded

(1) This section applies if— (a) HMRC have given notice of the conclusions of a review in accordance with section 49E, or (b) the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review. (2) The appellant may notify the appeal to the tribunal within the post-review period. (3) If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this section “post-review period” means— (a) in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or (b) in a case falling within subsection (1)(b), the period that— (i) begins with the day following the last day of the period specified in section 49E(6), and (ii) ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).

49H Notifying appeal to tribunal after review offered but not accepted

(1) This section applies if— (a) HMRC have offered to review the matter in question (see section 49C), and (b) the appellant has not accepted the offer. (2) The appellant may notify the appeal to the tribunal within the acceptance period. (3) But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this section “acceptance period” has the same meaning as in section 49C.

49I Interpretation of sections 49A to 49H

(1) In sections 49A to 49H— (a) “matter in question” means the matter to which an appeal relates; (b) a reference to a notification is a reference to a notification in writing. (2) In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to— (a) notification of HMRC’s view under section 49B(2); (b) notification by HMRC of an offer of review (and of their view of the matter) under section 49C; (c) notification of the conclusions of a review under section 49E(6); and (d) notification of the conclusions of a review under section 49E(9). (3) But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

50 Procedure.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) If, on an appeal notified to the tribunal, the tribunal decides— (a) that, ... , the appellant is overcharged by a self-assessment; (b) that, ... , any amounts contained in a partnership statement are excessive; or (c) that the appellant is overcharged by an assessment other than a self-assessment, the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good. (7) If, on an appeal notified to the tribunal, the tribunal decides— (a) that the appellant is undercharged to tax by a self-assessment ... ; (b) that any amounts contained in a partnership statement ... are insufficient; or (c) that the appellant is undercharged by an assessment other than a self-assessment, the assessment or amounts shall be increased accordingly. (7A) If, on an appeal notified to the tribunal, the tribunal decides that a claim or election which was the subject of a decision contained in a closure notice under section 28A of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that the tribunal decides is appropriate, but otherwise the decision in the notice shall stand good. (8) Where, on an appeal notified to the tribunal against an assessment (other than a self-assessment) which— (a) assesses an amount which is chargeable to tax, and (b) charges tax on the amount assessed, the tribunal decides as mentioned in subsection (6) or (7) above, the tribunal may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal notified to the tribunal is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly. (9) Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend— (a) the partner’s return under section 8 or 8A of this Act, or (b) the partner’s company tax return, so as to give effect to the reductions or increases of those amounts. (10) Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive. (11) But subsection (10) is subject to— (a) sections 9 to 14 of the TCEA 2007, (b) Tribunal Procedure Rules, and (c) the Taxes Acts.

51 Power of Commissioners to obtain information from appellant.

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52 Evidence.

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53 Appeals against summary determination of penalties.

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54 Settling of appeals by agreement.

(1) Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the tribunal, the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the tribunal had determined the appeal and had upheld the assessment or decision without variation, had varied it in that manner or had discharged or cancelled it, as the case may be. (2) Subsection (1) of this section shall not apply where, within thirty days from the date when the agreement was come to, the appellant gives notice in writing to the inspector or other proper officer of the Crown that he desires to repudiate or resile from the agreement. (3) Where an agreement is not in writing— (a) the preceding provisions of this section shall not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the inspector or other proper officer of the Crown to the appellant or by the appellant to the inspector or other proper officer; and (b) the references in the said preceding provisions to the time when the agreement was come to shall be construed as references to the time of the giving of the said notice of confirmation. (4) Where— (a) a person who has given a notice of appeal notifies the inspector or other proper officer of the Crown, whether orally or in writing, that he desires not to proceed with the appeal; and (b) thirty days have elapsed since the giving of the notification without the inspector or other proper officer giving to the appellant notice in writing indicating that he is unwilling that the appeal should be treated as withdrawn, the preceding provisions of this section shall have effect as if, at the date of the appellant’s notification, the appellant and the inspector or other proper officer had come to an agreement, orally or in writing, as the case may be, that the assessment or decision under appeal should be upheld without variation. (5) The references in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.

54A No questioning in appeal of amounts of certain social security income

(1) Subsection (2) applies if an amount is notified under section 54B(1) and— (a) no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or (b) an objection is made but is withdrawn by the objector by notice. (2) The amount is not to be questioned in any appeal against any assessment in respect of income including the amount. (3) Subsection (4) applies if an amount is notified under section 54B(1) and— (a) an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), (b) the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and (c) the officer confirms that agreement in writing. (4) The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount. (5) Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.

54B Notifications of taxable amounts of certain social security income

(1) The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support— (a) of the amount on which the tax is charged, or (b) of an alteration in an amount previously notified under paragraph (a) or this paragraph. (2) A notification under subsection (1) must— (a) state its date of issue, and (b) state that the person notified may object to the notification by notice given within 60 days after that date. (3) A notification under subsection (1)(b) cancels the previous notification concerned. (4) An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose— (a) the appropriate officer is satisfied— (i) that there was a reasonable excuse for not objecting before the end of the 60 days, and (ii) that the application was made without unreasonable delay after the end of the 60 days, and (b) the officer gives consent in writing. (5) If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.

54C Interpretation of sections 54A and 54B: “appropriate officer” etc

(1) In sections 54A and 54B “the appropriate officer” means the appropriate officer— (a) in Great Britain, of the Department for Work and Pensions, and (b) in Northern Ireland, of the Department for Social Development. (2) Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.

55 Recovery of tax not postponed.

(1) This section applies to an appeal to the tribunal against— (a) an amendment of a self-assessment— (i) under section 9C of this Act, or (ii) under paragraph 30 or 34 of Schedule 18 to the Finance Act 1998, (aa) a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act, (b) an assessment to tax other than a self-assessment, (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Except as otherwise provided by the following provisions of this section, the tax charged— (a) by the amendment or assessment, or (b) where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion, shall be due and payable as if there had been no appeal. (3) If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may— (a) first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal; (b) where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed. An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief. (3A) An application under subsection (3) above may be made more than thirty days after the specified date if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the amendment or assessment, or as a result of the conclusion stated in the closure notice, or where the notice of appeal has been given after the relevant time limit (see section 49). (4) If, after any determination of the amount of tax the payment of which should be so postponed— (a) there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and (b) the parties cannot agree on a revised determination, the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount. (5) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)). (6) The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears ... that there are reasonable grounds for believing that the appellant is overcharged to tax; and— (a) in the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and (b) in the case of a determination made on an application under subsection (4) above— (i) the date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and (ii) any tax overpaid shall be repaid. (6A) Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive. (7) If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless— (a) the agreement is in writing, or (b) the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given— (i) by the appellant to HMRC, or (ii) by HMRC to the appellant. (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8A) Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing. (8B) Subsections (8C) to (8E) apply where a person has been given an accelerated payment notice or partner payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn. (8C) Nothing in this section enables the postponement of the payment of (as the case may be)— (a) the understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates, (b) the disputed tax specified in the notice under section 221(2)(b) of that Act, ... (c) the understated partner tax to which the payment specified in the notice under paragraph 4(1)(b) of Schedule 32 to that Act relates, ... (ca) any amount of tax specified in the notice by virtue of an amendment made under section 227(7A) of that Act, or (d) the amount of tax specified in an assessment under paragraph 76 of Schedule 18 to the Finance Act 1998 where— (i) an asserted surrenderable amount is specified in the notice under section 220(2)(d) of the Finance Act 2014 or under paragraph 4(1)(d) of Schedule 32 to that Act, and (ii) the claimant company has failed to act in accordance with paragraph 75(6) of Schedule 18 to the Finance Act 1998. (8D) Accordingly, if the payment of an amount of tax within subsection (8C)(b) is postponed by virtue of this section immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable— (a) if no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice or partner payment notice is given, and (b) if representations were so made, on or before whichever is later of— (i) the last day of the 90 day period mentioned in paragraph (a), and (ii) the last day of the period of 30 days beginning with the day on which HMRC's determination in respect of those representations is notified under section 222 of that Act. (8E) If the payment of an amount of tax within subsection (8C)(ca) is postponed by virtue of this section immediately before notice of the amendment is given, it ceases to be so postponed with effect from the time that the notice of the amendment is given, and the tax is due and payable on or before— (a) the last day of the period of 30 days beginning with the day on which the notice is given, or (b) if later, the last day on which it would have been payable under subsection (8D) if it had been included in the amount specified in the accelerated payment notice or partner payment notice when that notice was given. (9) On the determination of the appeal— (a) the date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the amendment or assessment, or as a result of the conclusion stated in the closure notice, if there had been no appeal, be determined as if the tax were charged by an amendment or assessment— (i) notice of which was issued on the date on which HMRC issue to the appellant a notice of the total amount payable in accordance with the determination, and (ii) against which there had been no appeal; and (b) any tax overpaid shall be repaid. (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (10A) In this section “the specified date” means the date of— (a) the issue of the notice of amendment or assessment, or (b) in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice. (10B) References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC. (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

56 Payment of tax where there is a further appeal

(1) This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal. (2) Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made. (3) But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court— (a) if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and (b) if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment. (4) Subsection (5) applies where— (a) an accelerated payment notice or partner payment notice has been given to a party to the appeal under Chapter 3 of Part 4 of the Finance Act 2014 (and not withdrawn), and (b) the assessment has effect, or partly has effect, to counteract the whole or part of the asserted advantage (within the meaning of section 219(3) of that Act) by reason of which the notice was given. (5) If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that subsection (2) does not apply so far as the tax relates to the counteraction of the whole or part of the asserted advantage, and— (a) give permission to withhold all or part of any repayment, or (b) require the provision of adequate security before repayment is made. (6) “Relevant court or tribunal” means the tribunal or court from which permission or leave to appeal is sought.

56A Appeals from the Special Commissioners.

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56B Regulations about practice and procedure.

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56C Power of Special Commissioners to order costs.

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56D Power of Special Commissioners to publish reports of decisions.

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57 Regulations about appeals.

(1) The Commissioners for Her Majesty’s Revenue and Customs may make regulations— (a) as respects the conduct of appeals against assessments and decisions on claims under the 1992 Act, (b) entitling persons, in addition to those who would be so entitled apart from the regulations, to be parties to such appeals, (c) regulating the time within which such appeals or claims may be brought or made, (d) where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions, (e) authorising an officer of Revenue and Customs, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an officer of Revenue and Customs. (1A) Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and (c) provisions authorising the giving of conditional decisions where, under section 46D of this Act or Tribunal Procedure Rules, . . . questions on an appeal against an assessment or a decision on a claim may go partly to one tribunal and partly to another. (4) Regulations under this section— (a) shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and (b) shall have effect notwithstanding anything in this Act.

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58 Proceedings in tax cases in Northern Ireland.

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59 Election for county court in Northern Ireland.

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59A Payments on account of income tax.

(1) Subject to subsection (9) below, this section applies to any person (the taxpayer) as regards a year of assessment if as regards the immediately preceding year— (a) he is assessed to income tax under section 9 of this Act in any amount, and (b) that amount (the assessed amount) exceeds the amount of any income tax which has been deducted at source, and (c) the amount of the excess (the relevant amount) is not less than such amount as may be prescribed by regulations made by the Board, and (d) the proportion which the relevant amount bears to the assessed amount is not less than such proportion as may be so prescribed. (2) Subject to subsection (3) below, the taxpayer shall make two payments on account of his liability to income tax for the year of assessment— (a) the first on or before the 31st January in that year, and (b) the second on or before the next following 31st July; and, subject to subsections (4) to (4B) below, each of those payments on account shall be of an amount equal to 50 per cent. of the relevant amount. (3) If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating— (a) his belief that he will not be assessed to income tax for that year, or that the amount in which he will be so assessed will not exceed the amount of income tax deducted at source, and (b) his grounds for that belief, each of the payments on account shall not be, and shall be deemed never to have been, required to be made. (4) If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating— (a) his belief that the amount in which he will be assessed to income tax for that year will exceed the amount of income tax deducted at source by a stated amount which is less than the relevant amount, and (b) his grounds for that belief, the amount of each of the payments on account required to be made shall be, and shall be deemed always to have been, equal to 50 per cent. of the stated amount. (4A) If as regards the year immediately preceding the year of assessment— (a) the taxpayer is assessed to income tax under section 9 of this Act after the date on or before which either payment on account is required to be made, or (b) his assessment to income tax under that section is amended after that date, then, subject to subsections (3) and (4) above and subsection (4B) below and to any subsequent application of this subsection, the amount of the payment on account shall be, and shall be deemed always to have been, equal to 50 per cent. of the relevant amount as determined on the basis of the assessment or, as the case may be, the assessment as amended. (4B) If as regards the year immediately preceding the year of assessment the taxpayer is assessed to income tax under section 29 of this Act in any amount, then, subject to subsections (3) and (4) above and to any subsequent application of this subsection, the amount of each payment on account shall be, and shall be deemed always to have been, the total of— (a) the amount which, immediately before the making of the assessment under section 29, is the amount of that payment, and (b) an amount equal to 50 per cent. of the amount in which he is assessed under that assessment; and if that assessment is varied, the amount in which he is assessed under it shall be taken for the purposes of paragraph (b) above to be the amount of the assessment as varied. (5) Where the taxpayer makes a claim under subsection (3) or (4) above or subsection (4A) or (4B) above applies, there shall be made all such adjustments, whether by the repayment of amounts paid on account, by the making of payments or further payments on account or otherwise, as may be required to give effect to the provisions of that subsection. (6) Where the taxpayer fraudulently or negligently makes any incorrect statement in connection with a claim under subsection (3) or (4) above, he shall be liable to a penalty not exceeding the difference between— (a) the amount which would have been payable on account if he had made a correct statement, and (b) the amount of the payment on account (if any) made by him. (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) In this section, in relation to a year of assessment, any reference to the amount of any income tax deducted at source is a reference to the amount by which the aggregate of the following, namely— (a) any income tax deducted or treated as deducted from any income, or treated as paid on any income, in respect of the year, and (b) any amounts which, in respect of the year, are to be deducted at source under PAYE regulations in subsequent years, ... exceeds the aggregate of any amounts which, in the year, are deducted at source under PAYE regulations in respect of previous years. (9) If, at any time before the 31st January next following a year of assessment, an officer of the Board so directs— (a) this section shall not apply, and shall be deemed never to have applied, as regards that year to any person specified in the direction; and (b) there shall be made all such adjustments, whether by the repayment of amounts paid on account or otherwise, as may be required to give effect to the direction. (10) PAYE regulations may provide that, for the purpose of determining the amount of any such excess as is mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under PAYE regulations.

59AZA Payments on account of capital gains tax: disposals of land etc

For provision requiring payments to be made on account of capital gains tax, see Schedule 2 to the Finance Act 2019.

59AA Non-resident CGT disposals: payments on account of capital gains tax

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59AB Amounts payable on account: recovery

The provisions of the Taxes Acts as to the recovery of tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to an amount of tax.

59B Payment of income tax and capital gains tax: assessments other than simple assessments.

(1) Subject to subsection (2) below, the difference between— (a) the amount of income tax and capital gains tax contained in a person’s self-assessment under section 9 of this Act for any year of assessment, and (b) the aggregate of any payments on account made by him in respect of that year (whether under section 59A of this Act or under Schedule 2 to the Finance Act 2019 or otherwise) and any income tax which in respect of that year has been deducted at source, shall be payable by him or (as the case may be) repayable to him as mentioned in subsection (3) or (4) below but nothing in this subsection shall require the repayment of any income tax treated as deducted or paid by virtue of section ... 246D(1) ... of the principal Act, section 626 of ITEPA 2003 ... ... or 530(1) of ITTOIA 2005. (2) The following, namely— (a) any amount which, in the year of assessment, is deducted at source under PAYE regulations in respect of a previous year, and (b) any amount which, in respect of the year of assessment, is to be deducted at source under PAYE regulations in a subsequent year, ... shall be respectively deducted from and added to the aggregate mentioned in subsection (1)(b) above. (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) In a case where the person— (a) gave the notice required by section 7 of this Act within six months from the end of the year of assessment, but (b) was not given notice under section 8 or 8A of this Act until after the 31st October next following that year, the difference shall be payable or repayable at the end of the period of three months beginning with the day on which the notice under section 8 or 8A was given. (4) In any other case, the difference shall be payable or repayable on or before the 31st January next following the year of assessment. (4ZA) In a case in which the notice required by section 7 was given following the receipt of a notice under section 8B, subsections (3) and (4) apply as if— (a) the reference to the notice required by section 7 were a reference to the original notice required by that section, and (b) the references to notice under section 8 or 8A were references to the original notice under that section. (4ZB) In subsection (4ZA) the references to original notices are to notices given before the notice under section 8B. (4A) Where in the case of a repayment the return on the basis of which the person’s self-assessment was made under section 9 of this Act is enquired into by an officer of the Board— (a) nothing in subsection (3) or (4) above shall require the repayment to be made before the day on which, by virtue of section 28A(1B) of this Act, the enquiry is completed; but (b) the officer may at any time before that day make the repayment, on a provisional basis, to such extent as he thinks fit. (5) An amount of tax which is payable or repayable as a result of the amendment or correction of a self-assessment under— (a) section 9ZA, 9ZB, 9C or 28A of this Act (amendment or correction of return under section 8 or 8A of this Act), or (b) section 12ABZB(8), 12ABA(3)(a), 12ABB(6)(a), 28B(4)(a), 30B(2)(a), 33A(4)(a) or 50(9)(a) of this Act (amendment of partner’s return to give effect to amendment or correction of partnership return), is payable (or repayable) on or before the day specified by the relevant provision of Schedule 3ZA to this Act. (5A) Where a determination under section 28C of this Act which has effect as a person’s self-assessment is superseded by his self-assessment under section 9 of this Act, any amount of tax which is payable or repayable by virtue of the supersession shall be payable or (as the case may be) repayable on or before the day given by subsection (3) or (4) above. (6) Any amount of income tax or capital gains tax which is payable by virtue of an assessment made otherwise than under section 9, 28H or 28I of this Act shall, unless otherwise provided, be payable on the day following the end of the period of 30 days beginning with the day on which the notice of assessment is given. (7) In this section any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income. But such a reference does not include income tax repaid on a claim for repayment 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 section 532, 533, 536 or 537 of that Act (certain sources of income exempt from income tax) applies. (8) PAYE regulations may provide that, for the purpose of determining the amount of the difference mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under PAYE regulations.

59BA Payment of income tax and capital gains tax: simple assessments

(1) This section applies where a person has been given a simple assessment in relation to a year of assessment. (2) Subject to subsection (3), the difference between— (a) the amount of income tax and capital gains tax for that year contained in the simple assessment, and (b) the aggregate of any payments on account made by the person in respect of that year (whether under section 59A of this Act or under Schedule 2 to the Finance Act 2019 or otherwise) and any income tax which in respect of that year has been deducted at source, is payable by that person as mentioned in subsection (4) or (5). (3) Nothing in subsection (2) is to be read as requiring the repayment of any income tax which any provision of the Income Tax Acts provides is not repayable. (4) In a case where the person is given notice of the simple assessment after the 31st October next after the year of assessment, the difference is payable at the end of the period of 3 months after the day on which that notice was given. (5) In any other case the difference is payable on or before the 31st January next after the end of the year of assessment. (6) Section 59B(7) (which explains references to income tax deducted at source) applies for the purposes of this section. (7) PAYE regulations may provide that, for the purpose of determining the amount of the difference mentioned in subsection (2), any necessary adjustments in respect of matters prescribed in the regulations shall be made to the amount of tax deducted at source under PAYE regulations.

59BB CGT exit charge payment plans

Schedule 3ZAA contains provision for the payment in instalments of capital gains tax to which liability arises by virtue of section 25 or 80 of the 1992 Act.