SCHEDULES

SCHEDULE 1Bank payroll tax

Part 2Collection and management of tax

Discovery assessment by HMRC

28

1

If a discovery assessment is made with respect to a taxable company, the company may appeal against it.

2

Notice of appeal must be given—

a

in writing,

b

within the period of 30 days beginning with the date on which notice of the assessment was given, and

c

to the officer of Revenue and Customs by whom notice of the assessment was given.

3

Any objection to a discovery assessment on the ground that paragraph 25, 26 or 27 was not complied with can only be made on an appeal against the assessment under this paragraph.