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.