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HMRC internal manual

COTAX Manual

Appeals: handling appeals and postponements: legislation: assessment appeals in responsible CT office

The table below gives a brief explanation of what is in the legislation relevant to this subject.

Section Explanation
49 TMA 1970 Application to make a late appeal.
55 TMA 1970 Applications to postpone payment of tax.
Para 30(3) to (5) Sch 18 FA 1998 Appeal against a jeopardy amendment.
Para 34(3) and (4) Sch 18 FA 1998 Appeal against a revenue amendment following an enquiry.
Para 48 Sch 18 FA 1998 Appeal against an assessment that is not a self assessment.
Para 6 Sch 1A TMA 1970 Appeal against a caseworker’s amendment of a claim or decision on a claim, following an enquiry into it.