SM07300 - Special Measures: Representations: Dealing with representations
Agreeing with representations
If HMRC accepts the representations made by a large business (SM02000):
- The designated HMRC officer(SM04000) will write to the business confirming the decision and explaining why the business will not be entered into Special Measures or alternatively removed from the regime – whichever is appropriate.
- Existing notices automatically lapse at the end of their relevant period, and no further action is needed to void them.
If behaviour improves before expiry, HMRC may withdraw notices early or allow them to expire without moving to the next stage.
FA2016/SCH19/PT3/PARA41(3)
FA2016/SCH19/PT3/PARA43(1)
FA2016/SCH19/PT3/PARA44(7)
Disagreeing with representations
If HMRC rejects a large business (SM02000):
- The designated HMRC officer(SM04000) will write to the business explaining why HMRC disagrees referencing evidence showing why behaviour has not improved and that the business will enter or remain in Special Measures.
- HMRC must notify the business of its decision on the representation before the previous notice expires and before moving to the next stage.
- Notices automatically lapse at the end of their relevant period.
FA2016/SCH19/PT3/PARA41(2)
FA2016/SCH19/PT3/PARA42(5)
FA2016/SCH19/PT3/PARA44(5)