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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Social security benefits: where there is no objection outstanding

Section 152(2) and (3) ICTA 1988If a claimant does not make a written objection within 60 days of his or her notification of taxable benefit, he or she cannot challenge the amount of taxable benefit later.

The same rule applies if an objection was made but was subsequently withdrawn. Where an objection was made and then settled by agreement, that agreed figure is also fixed.

This means that in any of the circumstances mentioned above the question of the amount of taxable benefit cannot be altered even if some time later the figure is included on a self assessment or on an amendment to a self assessment. A self assessment or amendment to a self assessment does not give a fresh opportunity to question the amount of taxable benefit.