959AF Appeals in relation to assessments

Summary

This section provides a right of appeal to a person where the person is aggrieved that an assessment is made or amended outside of the relevant 4-year time limit (that is, in section 959AA, 959AC and 959AD in relation to chargeable persons and in section 959AB or section 959AD in relation to persons other than chargeable persons).

Details

(1) In general, a person aggrieved by an assessment or an amended assessment may appeal the assessment or amended assessment to the Appeal Commissioners within the period of 30 days after the date of the notice of assessment.

(1A) However, an appeal against an assessment containing a late filing surcharge under section 1084(2) is allowed only where a person’s grounds for appeal relates to:

1. certain specified matters set out in section 1084(1)(b), such as a dispute about the information contained in the return,
2. where there is a dispute about the date on which the return was submitted, or
3. where the grounds for the appeal relate to the person’s compliance with certain LPT obligations.

(2) Where a person is appealing an assessment or amended assessment because they believe that the person who made or amended the assessment was precluded from so doing

1. in the case of a chargeable person, by reason of sections 959AA, 959AC or 959AC, or
2. in the case of a person other than a chargeable person, by reason of section 959AB or 959AD those grounds may be stated on the notice of appeal.

(3) Other than where a MAP is requested, in the absence of an appeal against an assessment, the assessment made will be final and conclusive.

(4) Subsection (1) applies in respect of assessments or amended assessments made for chargeable periods, i.e. accounting periods beginning before 1 January 2013 and years of assessment prior to 2013.

Relevant Date: Finance Act 2024