SM07240 | Special Measures: Representations: Confirmation Notice

Prior to being issued with a Confirmation Measures Notice, a large business (SM02000) can make representations to HMRC setting out reasons why it considers that it should be removed from the regime.

The large business must submit any representations to HMRC within 24 months of receiving the Special Measures Notice. A designated HMRC officer (SM04000) must consider any representations when determining considering whether to issue a Confirmation Notice.

Example 1 – Valid representations made by a large business prior to the issuing of a Confirmation Notice

HMRC issues a Special Measures Notice to a large business on 1 May 2026. The business has until 30 April 2028 to submit representations explaining why a Confirmation Notice should not be issued. It submits them on 15 April 2028, within the 24-month period. These are valid, and HMRC must consider them before issuing a Confirmation Notice.

Example 2 – Invalid representations made by a large business prior to the issuing of a Confirmation Notice

HMRC issues a Special Measures Notice to a large business on 1 June 2026. The business has until 31 May 2028 to submit representations. It submits them on 10 June 2028, after the 24-month deadline. These are invalid, and HMRC is not required to consider them before issuing a Confirmation Notice.

FA2016/SCH19/PT3/PARA45(3)