Schedule 33 Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals 1Returns 2Duty to keep and preserve records 3Enquiry into return 4HMRC determination where no return delivered 5HMRC assessments 6Relief in case of overpaid tax or excessive assessment 7Reviews and appeals 8Supplementary ← Paragraph 16 Schedule 33 Paragraph 1 →