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Is what HMRC tells you always correct? Not necessarily! There can be a gap between HMRC’s interpretation and what the law says!
An Example:

HMRC states that notice to appeal a tax decision or penalty must be made in writing by the taxpayer or agent to the HMRC office related to that particular tax return.

The appeal must include, in HMRC’s view, the following as stated in their guidance:-

1. the taxpayer’s name or business name, although this is common sense.

2. the tax reference number (found on the HMRC decision notice)- this is a practical detail.

3. what the disputed tax decision is and reasons why the taxpayer believes it is incorrect;

4. what the correct figure should be and how the taxpayer’s calculation was made;

5. the taxpayer’s signature.

What the Tax Legislation under S31A Taxes Management Act 1970 actually states that the notice of appeal must be given:

(a) in writing.

(b) within 30 days after the specified date.

c) to the relevant officer of the Board.

Section S31 Taxes Management Act 1970 outlines the notice of appeal must specify the grounds of appeal. It does not mention what the correct figure should be or the other admin details necessary although that is commonsense to provide the name and reference relevant to the appeal. It does not even mention that the appeal has to be submitted to the relevant office.

It’s always best to check the tax legislation for accuracy rather than or in addition to HMRC’s guidance.

Is what HMRC tells you always correct? Not necessarily! There can be a gap between HMRC’s interpretation and what the law says!
An Example:

HMRC states that notice to appeal a tax decision or penalty must be made in writing by the taxpayer or agent to the HMRC office related to that particular tax return.

The appeal must include, in HMRC’s view, the following as stated in their guidance:-

1. the taxpayer’s name or business name, although this is common sense.

2. the tax reference number (found on the HMRC decision notice)- this is a practical detail.

3. what the disputed tax decision is and reasons why the taxpayer believes it is incorrect;

4. what the correct figure should be and how the taxpayer’s calculation was made;

5. the taxpayer’s signature.

What the Tax Legislation under S31A Taxes Management Act 1970 actually states that the notice of appeal must be given:

(a) in writing.

(b) within 30 days after the specified date.

c) to the relevant officer of the Board.

Section S31 Taxes Management Act 1970 outlines the notice of appeal must specify the grounds of appeal. It does not mention what the correct figure should be or the other admin details necessary although that is commonsense to provide the name and reference relevant to the appeal. It does not even mention that the appeal has to be submitted to the relevant office.

It’s always best to check the tax legislation for accuracy rather than or in addition to HMRC’s guidance.

Is what HMRC tells you always correct? Not necessarily! There can be a gap between HMRC’s interpretation and what the law says!
An Example:

HMRC states that notice to appeal a tax decision or penalty must be made in writing by the taxpayer or agent to the HMRC office related to that particular tax return.

The appeal must include, in HMRC’s view, the following as stated in their guidance:-

1. the taxpayer’s name or business name, although this is common sense.

2. the tax reference number (found on the HMRC decision notice)- this is a practical detail.

3. what the disputed tax decision is and reasons why the taxpayer believes it is incorrect;

4. what the correct figure should be and how the taxpayer’s calculation was made;

5. the taxpayer’s signature.

What the Tax Legislation under S31A Taxes Management Act 1970 actually states that the notice of appeal must be given:

(a) in writing.

(b) within 30 days after the specified date.

c) to the relevant officer of the Board.

Section S31 Taxes Management Act 1970 outlines the notice of appeal must specify the grounds of appeal. It does not mention what the correct figure should be or the other admin details necessary although that is commonsense to provide the name and reference relevant to the appeal. It does not even mention that the appeal has to be submitted to the relevant office.

It’s always best to check the tax legislation for accuracy rather than or in addition to HMRC’s guidance.

Is what HMRC tells you always correct? Not necessarily! There can be a gap between HMRC’s interpretation and what the law says!
An Example:

HMRC states that notice to appeal a tax decision or penalty must be made in writing by the taxpayer or agent to the HMRC office related to that particular tax return.

The appeal must include, in HMRC’s view, the following as stated in their guidance:-

1. the taxpayer’s name or business name, although this is common sense.

2. the tax reference number (found on the HMRC decision notice)- this is a practical detail.

3. what the disputed tax decision is and reasons why the taxpayer believes it is incorrect;

4. what the correct figure should be and how the taxpayer’s calculation was made;

5. the taxpayer’s signature.

What the Tax Legislation under S31A Taxes Management Act 1970 actually states that the notice of appeal must be given:

(a) in writing.

(b) within 30 days after the specified date.

c) to the relevant officer of the Board.

Section S31 Taxes Management Act 1970 outlines the notice of appeal must specify the grounds of appeal. It does not mention what the correct figure should be or the other admin details necessary although that is commonsense to provide the name and reference relevant to the appeal. It does not even mention that the appeal has to be submitted to the relevant office.

It’s always best to check the tax legislation for accuracy rather than or in addition to HMRC’s guidance.

Has this helped you? If not then please get in touch with us.
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