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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.2 Self assessment /Appeals / E1.268 Self assessment—appeals
Commentary

E1.268 Self assessment—appeals


Personal and employment tax

E1.268 Self assessment—appeals

Assessments and claims

For detailed commentary on the conduct of appeals, see Division A5.6.

There is a right of appeal against1:

  1. Ìý

    (a)ÌýÌýÌýÌý an amendment of a self assessment made by an HMRC officer during the course of an enquiry (see A6.413)

  2. Ìý

    (b)ÌýÌýÌýÌý a conclusion or amendment by an HMRC officer on completion of an enquiry into a return (see A6.418A)

  3. Ìý

    (c)ÌýÌýÌýÌý an amendment of a partnership return by an HMRC officer where loss of tax is discovered (see Division A6.7), and

  4. Ìý

    (d)ÌýÌýÌýÌý an assessment which is not a self assessment, including a

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