Part 5 HMRC Determinations
Finance Act 2020 (2020 c 14) | Legislation

Part 5 HMRC Determinations

Determination of tax chargeable if no return delivered

16

(1)     An officer of Revenue and Customs may determine to the best of the officer's information and belief the total amount of tax payable by relevant persons for an accounting period (“an HMRC determinationâ€) if the conditions in sub-paragraph (2) are met.

(2)     The conditions in this sub-paragraph are met if—

(a)     no DST return for the accounting period has been delivered by the end of the filing date, and

(b)     the officer has reasonable grounds for believing the responsible member is under a duty to deliver a

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