959AV Date for payment of tax: determination of an appeal

Summary

This section deals with the due date for the payment of tax following the determination of an appeal.

Details

Where a chargeable person has an additional liability to tax on the determination of an appeal, that additional amount of tax is generally deemed due and payable on the same date as the tax charged by the assessment that was under appeal.

If the tax paid was 90% of the total tax after the determination of the appeal, then it shall be due and payable one month from the date of the determination of the appeal

Relevant Date: Finance Act 2021