SM07210 - Special Measures: Representations: When representations can be made
After a Warning Notice is issued, but before a large business (SM02000) is entered into Special Measures, the business may submit representations to HMRC explaining why it believes the regime does not apply. HMRC must:
- consider each representation carefully
- acknowledge receipt and confirm whether it is accepted as relevant
- provide written reasons for acceptance or rejection
A large business (SM02000) can make representations to HMRC:
- after a Warning Notice has been issued
- before a Special Measures Notice has been issued
- before a Confirmation Notice has been issued
HMRC must consider each representation, even if it is the same as, or similar to, a previous representation made by the large business.
Representations must demonstrate an improvement in the behaviour of the large business. If HMRC observes improved behaviours, it may agree to take the large business out of the regime.
If HMRC observes any new persistently unco-operative behaviour during any notice period, this could invalidate any representation. In this case, HMRC should explain this to the large business.
For each notice period, a large business has a set time to submit representations (SM07000).
FA2016/SCH19/PT3/PARA42(4)
FA2016/SCH19/PT3/PARA44(6)
FA2016/SCH19/PT3/PARA45(3)
FA2016/SCH19/PT3/PARA49(5)(b)