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Determination under Section 54 TMA 1970

Determination under Section 54 TMA 1970


I have a situation.

Client did not submit returns for in repsect of self emploment 1990-2008 so HMRC issued protective assessments, duly appealed. Client was dillatory in getting proof of income so HMRC threatened a Section 54 determination, then issued one. As client was not in correspondence with us no reply was made so HMRC sent a letter saying 30 days up so now considered final. Any late submission will now have to go before the Tribunal.  

HMRC say that this is now standard practice due to move to Tribunal system but could not point me to instructions allowing this but will look it up and get back to me within a fortnight.

Has anyone had any experiance of this?


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17th Jul 2012 19:31



HMRC are not within their rights.

If a taxpayer has appealed then HMRC cannot now, and have never been able to, determine the appeals by writing to say that are are going to do so.

Previously it needed the agreement of the taxpayer or the Commissioners.

Now assuming no agreement HMRC need to offer a formal review, this will start the process towards the Tribunal.  Any failure to act on the offer will mean that the appeal is determined in line with HMRC's figures.



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By lanoc
to elyob
20th Jul 2012 10:47

HMRC have said that as they did offer a review and no reply was made within 30 days the determination stands. I asked under what provisions and I am awaiting thier reply as they could not tell me off the top of their heads. 

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22nd Jul 2012 16:32



Looks like HMRC have been perfectly correct.

If you want to pursue then I would forward the appeals to the Tribunal immediately and then await the outcome of the late application. You will need to fill in the forms very carefully to maximise your client's chances of success.

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30th Aug 2012 13:43

Never heard of a determination under Section 54 TMA 1970


In the interests of your client and for personal insurance purposes  you need serious help.


I will give 5 minutes of my time on the telephone on 01382 833064 if your preparethe factsc learly

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