Revenue Note for Guidance

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Revenue Note for Guidance

935 Power to issue precepts


Where an appeal has been made against an assessment, the Appeal Commissioners may, if it seems necessary to them, issue a precept (that is, an instruction) to the appellant to deliver to them certain information relating to the appellant’s property, profession or employment, profits or gains, etc.


(1) Whenever it seems necessary to them in considering an appeal against an assessment, the Appeal Commissioners may issue a precept to the appellant ordering the appellant to provide them with a schedule giving particulars in relation to —

  • the appellant’s property,
  • the trade, profession or employment carried on or exercised by the appellant,
  • the appellant’s profits or gains, or
  • any deductions made in determining those profits or gains.

(2) Additional precepts may, if necessary, be issued until all relevant particulars have been given by the appellant.

(3) & (4) One Appeal Commissioner may issue a precept which is to be complied with within the time specified in the precept.

(5) An inspector may examine, and take extracts from, the schedule of particulars.

Relevant Date: Finance Act 2021