SM07100 - Special Measures: Representations: Overview
Before HMRC issues a Special Measures Notice or a Confirmation Notice, it must consider any representations made by the large business (SM02000). These allow the business to explain why Special Measures are inappropriate or why it should be removed from the regime.
Key principles:
- representations can only be made after a Warning Notice has been issued and within the specified time limits
- late submissions will not be considered; HMRC must clearly communicate deadlines
- representations should include evidence of improved behaviour and will be assessed fairly and impartially
- HMRC must record reasons for accepting or rejecting representations and include these in the relevant notification letter
- any decision to remove a business from the regime following representation must be made through a submission to the appropriate governance board, who will decide whether the business can be removed from Special Measures
FA2016/SCH19/PT3/PARA42(4)
FA2016/SCH19/PT3/PARA44(6)
FA2016/SCH19/PT3/PARA45(3)
FA2016/SCH19/PT3/PARA49(5)(b)