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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