Regulation 7 Overpayments: making and notifying assessment

(1)

Where an officer of Revenue and Customs discovers that an overpayment has been made, the officer may make an assessment in the amount to be repaid to HMRC by the charity.

(2)

Notice of an assessment under this regulation—

(a)

shall be served on the charity assessed;

(b)

shall state the amount of overpayment and the reason why, in the officer’s view, the charity is not, or has ceased to be, entitled to it;

(c)

shall state the date of issue of the assessment and the time within which an appeal against it may be made;

(d)

may contain an assessment of overpayments relating to more than one tax year.

(3)

In the case of a charity which is a trust, an assessment under this regulation may be made on, and in the name of, any one or more of the trustees in the tax year in which the assessment is made.