The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023
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Change 1
34 Assessments: general
(1) An officer of HMRC may make an assessment in the amount that should, in the officer’s opinion, be charged if— (a) the officer considers that a specified individual is, as a result of the operation of a relevant rectification provision, liable in a relevant tax year to— (i) an annual allowance charge, (ii) a lifetime allowance charge, (iii) an unauthorised payments charge, (iv) an unauthorised payments surcharge, or (v) any charge specified in any of paragraphs (i) to (iv) in an increased amount, or (b) the officer considers that a remediable service individual is liable to an annual allowance charge for the tax year 2022-23. (2) An assessment may be made under this regulation on a specified individual or an assessable representative. (3) Nothing in this regulation prevents an officer of HMRC making more than one assessment on the same specified individual, or assessable representative, in respect of the same tax year (whether or not any earlier assessment for that tax year is withdrawn under regulation 36).
34 Assessments: general
(1) An officer of HMRC may make an assessment in the amount that should, in the officer’s opinion, be charged if— (a) the officer considers that a specified individual is, as a result of the operation of a relevant rectification provision, liable in a relevant tax year to— (i) an annual allowance charge, (ii) a lifetime allowance charge, (iii) an unauthorised payments charge, (iv) an unauthorised payments surcharge, or (v) any charge specified in any of paragraphs (i) to (iv) in an increased amount, or (b) the officer considers that a remediable service individual is liable to an annual allowance charge for the tax year 2022-23. (2) An assessment may be made under this regulation on a specified individual or an assessable representative. (3) Nothing in this regulation prevents an officer of HMRC making more than one assessment on the same specified individual, or assessable representative, in respect of the same tax year (whether or not any earlier assessment for that tax year is withdrawn under regulation 36).
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