Corporation Tax self-assessment (CTSA): Assessments: Service of
FA98/SCH18/PARA47 - 48
A notice of assessment on a company must be served on it stating the:
- date of issue, and
- time limit for making an appeal against it.
Once you issue a notice of assessment you cannot alter it, except in accordance with the express provisions of the Taxes Acts.
A company can appeal against an assessment that is not an SA (FA98/SCH18/PARA49). Notice of appeal must be given:
- in writing,
- within 30 days after the date of issue,
- to the officer of the Board who issued the notice of assessment.