Dealing with a determination

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

Introduction

A determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly and in most cases a taxpayer will require the assistance of an adviser to deal with the determination.

Advisers should be aware of the regulations surrounding determinations which are found in the What is a determination? guidance note.

At the very least all advisers should be aware that there is no right of appeal against a determination issued by HMRC. A valid determination can only be displaced by the submission of a tax return, which must be submitted within 12 months from the date of the determination. If a return is not filed within this period the determination becomes final.

Once the determination becomes final, and the taxpayer is unable to make a claim under the overpayment relief provisions, it may be possible, to submit a special relief claim to displace the determination. Such claims are only accepted in very specific circumstances.

Special relief is discussed further below. However, an

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Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company

Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties. Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

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