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HMRC internal manual

Appeals reviews and tribunals guidance

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. ARTG11000
  3. ARTG11030

Resolution of appeal: Payment of additional tax

Where the amount of tax due following resolution of the appeal is greater than the amount originally charged, additional tax will become due and payable 30 days after the tax payable as a result of the amended decision is notified to the customer.

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