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    Corporation tax - Administration - Penalties - Penalty procedure - 19115

    If a company believes the penalty determination is incorrect, it may issue a formal notice of appeal in writing, specifying the grounds for appeal. If agreement cannot be reached between HMRC...

    Income tax - Administration - Appeals - 37710

    A taxpayer who does not agree with a decision can ask HMRC to review its decision or lodge an appeal.

    PAYE and NIC - Pay as you earn - PAYE deductions - Calculation - Incorrect deductions - Discovered during the tax year - 40585

    If the mistake is discovered during the tax year, and the mistake is that too much tax has been deducted, the deductions working sheet should be annotated with the correct figures as appropriate (whilst...

    PAYE and NIC - Construction industry scheme - Operation of the scheme - Registration of subcontractors - Registration for net payment - Refusal of registration application - 42265

    HMRC may refuse a subcontractor's application to register for net payment if it is not satisfied with the documents, records or information provided. A subcontractor can appeal against such a decision...

    Inheritance tax - Administration - Determinations, reviews and appeals - 63530

    A notice of determination is issued by HMRC to indicate the amount of IHT which it believes to be due. If the person liable does not agree with the notice then, within strict time limits, a review can...

    Trusts, settlements and estates - Income tax and trusts - Income tax liability of trustees - Trusts for vulnerable beneficiaries - Compliance - 67285

    HMRC may open an enquiry (¶37550+) to ensure that the relevant conditions are met and the election is still valid. A determination may treat the election as never having had effect, or only...

    Trusts, settlements and estates - Administration - Inheritance tax - Determinations and appeals - 72115

    HMRC has the power to make a determination of the IHT due in respect of a transfer of value. Alternatively, HMRC may offer to review its decision, or the taxpayer may request a review. If a review does...

    Value added tax - Registering for VAT - Registration - Business splitting - Consequences - 76160

    From the date of the notices of direction each entity that has been notified must register together as a single taxable person. The registrations (if any) of the constituent entities will be cancelled,...

    Value added tax - Registering for VAT - Special situations - Group registration - Anti-avoidance - 76320

    Group registrations can lead to VAT advantages over and above administrative simplification. Where HMRC believes VAT is being avoided, it may exercise its powers, which include: - removing a...

    Value added tax - Input tax - Partial exemption - Special methods - Control over the method - 79565

    As a last resort, HMRC has the power to direct a business either to use a particular method or to stop the current one being used. Directions are subject to appeal but there is no penal intention...