Section 312 | Recovery of tax

(1)This section applies if—

(a)a person’s liability to tax for a tax year has been determined on the assumption that section 311(1) applies, and

(b)subsequently—

(i)the condition in section 311(4)(a) is not met because of the person’s failure to begin the course within the period of one year after ceasing to be employed, or

(ii)the condition in section 311(4)(b) is not met because of the person’s continued employment or re-employment.

(2)An assessment of an amount or further amount of tax due as a result of the condition not being met may be made under section 29(1) of TMA 1970.

(3)Such an assessment must be made before the end of the period of 6 years immediately following the end of the tax year in which subsection (1) first applies.

(4)If subsection (1)(b)(i) or (ii) applies, the person’s employer or former employer must give an officer of Revenue and Customs a notice containing particulars of the person’s failure to begin the course or continued employment or re-employment within 60 days of coming to know of it.^F1

(5)If an officer of Revenue and Customs has reason to believe that a person has failed to give such a notice, the officer may by notice require the person to provide such information as the officer may reasonably require for the purposes of this section about—^F1F2F3

(a)the failure to begin the course,

(b)the continued employment, or

(c)the re-employment.

(6)A notice under subsection (5) may specify a time (not less than 60 days) within which the required information must be provided.