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Legislation
Taxes Management Act 1970

PART IV ASSESSMENT AND CLAIMS

  • Section 28A Completion of enquiry into personal or trustee return ...
  • Section 28AA Amendment of return of profits made for wrong period.
  • Section 28AB Provisions supplementary to section 28AA.
  • Section 28B Completion of enquiry into partnership return
  • Section 28C Determination of tax where no return delivered.
  • Section 28D Determination of corporation tax where no return delivered.
  • Section 28E Determination of corporation tax where notice complied with in part.
  • Section 28F Corporation tax determinations: supplementary.
  • Section 28G Determination of amount notionally chargeable where no NRCGT return delivered
  • Section 28H Simple assessments by HMRC: personal assessments
  • Section 28I Simple assessments by HMRC: trustees
  • Section 28J Power to withdraw a simple assessment
  • Section 29 Assessment where loss of tax discovered.
  • Section 29A Non-resident CGT disposals: determination of amount which should have been assessed
  • Section 30 Recovery of overpayment of tax, etc.
  • Section 30A Assessing procedure.
  • Section 30AA Assessing income tax on trustees and personal representatives
  • Section 30B Amendment of partnership statement where loss of tax discovered.
  • Section 30C Transfer pricing records: carelessness for the purposes of section 29
  • Section 30D Transfer pricing records: carelessness for the purposes of section 30B
  • Section 31 Appeals: right of appeal
  • Section 31A Appeals: notice of appeal
  • Section 31AA Taxpayer's right to query simple assessment
  • Section 31B Appeals: appeals to General Commissioners
  • Section 31C Appeals: appeals to Special Commissioners
  • Section 31D Appeals: election to bring appeal before Special Commissioners
  • Crossheading Overpaid tax, excessive assessments etc
  • Crossheading Time limits
  • Crossheading Corporation tax determinations
  • Crossheading Claims
  1. Part IV · ASSESSMENT AND CLAIMS
  2. Power to withdraw a simple assessment

Section 28J | Power to withdraw a simple assessment

From legislation.gov.uk

(1)HMRC may withdraw a simple assessment by notice to the person to which it relates.

(2)An assessment that has been withdrawn ceases to have effect (and is to be taken as never having had any effect).

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