MTT55350 | Administration: Compliance: Discovery assessments and HMRC determinations: Notice of a discovery assessment

The discovery assessment is assessed as a separate charge and is not an amendment to the self-assessment return.

A notice of assessment must be given to the filing member, stating:

• the tax due,

• the date of issue, and

• the time limit for making an appeal against the assessment.

The amount of the discovery assessment will be the amount which, in the view of HMRC, should be charged to make up for the loss of tax.

Once a notice of assessment is given, the assessment cannot be altered except in accordance with the express provisions of paragraph 30, schedule 14 to Finance (No.2) Act 2023.

Appeals

The filing member can appeal against the assessment. Please refer to MTT55500+ for further guidance on appeals.