Reduction or withdrawal of assessments: Circumstances where an assessment may be reduced or withdrawn
An assessment may be reduced or withdrawn as a result of any of the following
- a reconsideration of the facts by the officer who issued the assessment
- a departmental review carried out by the review officer, or
- a tribunal hearing.
It should be noted that an assessment cannot be increased once it has been made and notified. If after reconsidering the facts you decide that a greater amount than that assessed for is due, then, subject to the time limits, you may withdraw the assessment made and start again with a new assessment based on the same facts.
Remember, it is only where there are new evidence of facts (evidence previously unknown to HMRC) comes to your knowledge, that you may make further assessments in respect of the same period.
Authorisation of a reduction or withdrawal following a local reconsideration by the officer who issued the assessment
Assessment reductions or withdrawals must be authorised in accordance with regime specific guidance. The authorising officer should also carry out the functions of the checking officer or ensure that they have been carried out by a third party.
Authorisation of reduction or withdrawal following a departmental review
Assessment reductions and withdrawals must be authorised by the review officer.