Self-assessment appeal rules updated
Measures to clarify rules governing appeals and amendments under the self-assessment regime were unveiled by the Inland Revenue in its Budget announcements.
Under the changes, it will become possible, if both sides agree, to resolve disputes about a point of law without having to wait until the whole enquiry is complete.
In addition, the procedure for amending an assessment at the end of an enquiry into a return will be simplified.
A further adjustment will see the Revenue’s time limit for opening an enquiry extended from January 30 to January 31.
The changes follow a joint report by the Chartered Institute of Taxation and the Revenue.