921 Aggregation of assessments

Summary

Where 2 or more assessments to income tax under Schedule D, E, or F are to be made on a person, the tax may be stated as one sum. Where assessments are aggregated a notice of appeal must state each assessment being appealed. While the appeal is being determined the tax due on the amounts not under appeal must be paid after deduction of the appropriate personal reliefs.

Details

(1) The “personal reliefs” are the personal allowances and reliefs under the provisions specified in the Table to section 458.

(2) Where 2 or more assessments to income tax are made on a person under either Schedule D, E or F the notice of assessment may state the tax due in one sum.

(3) In a case where assessments are aggregated, a notice of appeal must state each assessment which is being appealed.

(4) While an appeal is being determined the tax due on the assessments not under appeal, after deduction of personal reliefs, must be paid.

(5) The tax due under subsections (2) and (4) is deemed, for the purposes of section 1080 (interest on overdue income tax) and section 1081 (effect on interest of reliefs given by discharge or repayment), to be charged by a single assessment to income tax.

(6) A certificate from the inspector indicating the allocation of deductions, allowances or reliefs and the separate amounts of tax under each assessment is sufficient evidence of the charge to tax in each assessment.

Relevant Date: Finance Act 2021