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HMRC internal manual

Claimant Compliance Manual

Discovery Decisions: When is a person's income tax liability revised


S20(2) says that a person’s income tax liability is revised when

  • they revise their SA return (including a partnership return)
  • the Revenue corrects the return (including a partnership return), provided the taxpayer doesn’t reject the notice of correction within 30 days
  • the Revenue amends the return during an enquiry (a jeopardy amendment)
  • the Revenue issues a closure notice, and amends the return, following an enquiry into that return
  • the Revenue amends a partner’s return following the closure of an enquiry into a partnership return
  • the Revenue make a discovery assessment in respect of that year
  • the Revenue vacates an assessment because the year has been assessed more than once
  • the taxpayer has been given relief for an error or mistake in their return
  • an appeal against any of the above is determined or settled.