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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Corporation Tax self-assessment (CTSA): Discovery determination: Appeals

FA98/SCH18/PARA49

A company can appeal against a determination. The Notice of appeal must be given:

  • in writing,
  • within 30 days after the determination was issued,
  • to the officer of the Board who issued the determination.