DMBM668390 | Enforcement action: CCP: late appeals, claims and adjustments: certain types of assessment

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Assessment on farmer or market gardener

Where a late claim to relief is raised on an assessment is on a farmer or market gardener and an averaging claim is received ask Customer Ops whether the assessment was determined on appeal.

Assessment under appeal

If the assessment is still under appeal, or a late appeal is accepted and an amount of tax/NIC payable is agreed, follow the procedure for late applications to postpone (DMBM668350).

Appeal determined

If the assessment has been under appeal but this is now determined, tell the debtor that the tax/NIC may be held over, but interest may be charged on any unpaid amount found to be payable and suspend the court proceedings until the claim is settled.

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Assessments under Sch13/Para3 (2) or Sch13/Para3 (3), or Sch16/4 (1)b or 4(2) ICTA88/

Where the company claims set-off of franked investment income under paragraph (5) of Sch13 or Income Tax borne by deduction under paragraph (5) of Sch16, tell them that you will suspend the proceedings provided it makes immediate payment of

• the balance of tax payable after set-off

• interest on the net tax due, to the date of the proceedings

• interest on the amount set-off, to the earlier of the date of set-off or the date of proceedings and

• the full amount of the fees incurred in the proceedings.

If the company is not prepared to make payment tell the company that you are continuing the proceedings under paragraph 6(3) of Sch13 or Sch16 as appropriate.

In all cases

• maintain close liaison with Customer Ops

• give effect to any adjustment once the claim has been settled

• remember that the due and payable date for interest purposes is unaffected.