Business tax – form

Pension schemes: notice of appeal and application to postpone payment (APSS413)

Use form APSS413 to appeal against an assessment or penalty determination made by Audit and Pension Schemes Services.

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Use form APSS413 to appeal against an assessment or a penalty determination made by Audit and Pension Schemes Services.

If you appeal against an assessment, you may also use this form if you want to postpone payment of all or part of the tax charged by the assessment.

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