[31AA Taxpayer's right to query simple assessment]
Taxes Management Act 1970 (1970 c 9) | Legislation

[31AA  Taxpayer's right to query simple assessment]

[(1)     This section applies where a person has been given notice of a simple assessment.

(2)     The person may query the simple assessment by notifying HMRC of—

(a)     a belief that the assessment is or may be incorrect, and

(b)     the reasons for that belief.

(3)     The person may exercise the power to query the simple assessment at any time within—

(a)     the period of 60 days after the date on which the notice of assessment was issued, or

(b)     such longer period as HMRC may allow.

(4)

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