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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Legislation: Revenue Determinations

The legislation that covers determination of tax where no return is delivered is in section 28C TMA 1970. The table below gives a brief explanation of what the legislation contains.

Section 28C TMA 1970 Explanation
Section 28C(1) Explains when a Revenue Determination applies
Section 28C(1A) Explains who can raise a Revenue Determination and in what amounts. The amount of the Revenue Determination must be made ‘to the best of information and belief’.
Section 28C(2) Provides for a notice to be served on the taxpayer and that the notice must state the date it is issued.
Section 28C(3) Explains that a Revenue Determination shall have the effect of a self assessment until it is superseded by the taxpayer’s self assessment.
Section 28C(4) Explains that where during the course of proceedings the Revenue Determination is superseded by a self assessment the proceedings may continue to recover the amount shown in the self assessment.
Section 28C(5)  
  States that a Revenue Determination can only be raised before the end of three years from the filing date and that a self assessment will take the place of a Revenue Determination where the taxpayer sends in the relevant return within three years from the filing date or within 12 months from the date of the Revenue Determination, whichever is later.  
  Section 28C(6) Defines the meaning of ‘filing date’.