Taxes Management Act 1970

Relief for excessive assessmentsU.K.

32 Double assessment. U.K.

(1)If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period F1... , they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.

(2)An appeal on a claim under this section shall lie to any of the bodies of Commissioners having jurisdiction to hear an appeal against the assessment, or the later of the assessments, to which the claim relates.

33 Error or mistake. U.K.

[F2(1)If a person who has paid income tax or capital gains tax under an assessment (whether a self-assessment or otherwise) alleges that the assessment was excessive by reason of some error or mistake in a return, he may by notice in writing at any time not later than five years after the 31st January next following the year of assessment to which the return relates, make a claim to the Board for relief.]

(2)On receiving the claim the Board shall inquire into the matter and shall, subject to the provisions of this section, give by way of repayment such relief F3... in respect of the error or mistake as is reasonable and just:

[F5(2A)No relief shall be given under this section in respect of—

(a)an error or mistake as to the basis on which the liability of the claimant ought to have been computed where the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made; or

(b)an error or mistake in a claim which is included in the return.]

(3)In determining the claim the Board shall have regard to all the relevant circumstances of the case, and in particular shall consider whether the granting of relief would result in the exclusion from charge to tax of any part of the profits of the claimant, and for this purpose the Board may take into consideration the liability of the claimant and assessments made on him in respect of chargeable periods other than that to which the claim relates.

(4)If any appeal is brought from the decision of the Board on the claim the Special Commissioners shall hear and determine the appeal in accordance with the principles to be followed by the Board in determining claims under this section; and neither the appellant nor the Board shall be entitled to [F6appeal under section 56A of this Act against the determination of the Special Commissioners except] on a point of law arising in connection with the computation of profits.

F7(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In this section“profits”—

(a)in relation to income tax, means income[F8, and]

(b)in relation to capital gains tax, means chargeable gains,

F9(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1033A Error or mistake in [F11partnership return] .U.K.

(1)This section applies where, in the case of a trade, profession or business carried on by two or more persons in partnership, those persons allege that the tax charged by self-assessments of theirs F12... was excessive by reason of some error or mistake in a [F13partnership return].

(2)One of those persons (the representative partner) may, not later than five years after the filing date, by notice in writing make a claim to the Board for relief.

(3)On receiving the claim the Board shall inquire into the matter and shall, subject to subsection (5) below, so amend the [F14partnership return] so as to give such relief in respect of the error or mistake as is reasonable or just.

[F15(4)Where a partnership return is amended under subsection (3) above, the Board shall by notice to each of the relevant partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the amendments of the partnership return.]

(5)No relief shall be given under this section in respect of an error or mistake as to the basis on which the liability of the partners ought to have been computed where the [F16partnership return] was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made.

(6)In determining the claim the Board—

(a)shall have regard to all the relevant circumstances of the case, and

(b)in particular shall consider whether the granting of relief would result in the exclusion from charge to tax of any part of the profits of any of the partners;

and for the purposes of this subsection the Board may take into consideration the liability of the partners and their self-assessments in respect of chargeable periods other than that to which the claim relates.

(7)If any appeal is brought from the decision of the Board on the claim, the Special Commissioners shall hear and determine the appeal in accordance with the principles to be followed by the Board in determining claims under this section.

[F17(8)Subject to subsection (8A) below, the determination of the Special Commissioners of an appeal under subsection (6) above shall be final and conclusive (notwithstanding any provision having effect by virtue of section 56B of this Act).

(8A)Subsection (8) above does not apply in relation to a point of law arising in connection with the computation of profits.]

(9)In this section—

• “filing date” has the same meaning as in section 12AC of this Act;

• “profits” has the same meaning as in section 33 of this Act;

• “relevant partner” means a person who was a partner at any time during the period in respect of which the [F18partnership return] was made.

(10)Any reference in this section to the representative partner includes, unless the context otherwise requires, a reference to any successor of his.]