Section 222 Representations about a notice
United Kingdom
This section applies where an accelerated payment notice has been given under section 219 (and not withdrawn).
P has 90 days beginning with the day that notice is given to send written representations to HMRC—
objecting to the notice on the grounds that Condition A, B or C in section 219 was not met, F1...
objecting to the amount specified in the notice under section 220(2)(b) or section 221(2)(b)F2, or
objecting to the amount specified in the notice under section 220(2)(d) or section 221(2)(d).
HMRC must consider any representations made in accordance with subsection (2).
Having considered the representations, HMRC must—
if representations were made under subsection (2)(a), determine whether—
to confirm the accelerated payment notice (with or without amendment), or
to withdraw the accelerated payment notice, F3...
if representations were made under subsection (2)(b) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount F4(or no amount) ought to have been specified under section 220(2)(b) or section 221(2)(b), and then—
confirm the amount specified in the notice, F5...
amend the notice to specify a different amountF6, or
remove from the notice the provision made under section 220(2)(b) or section 221(2)(b), and
F7if representations were made under subsection (2)(c) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount (or no amount) ought to have been specified under section 220(2)(d) or 221(2)(d), and then—
confirm the amount specified in the notice,
amend the notice to specify a different amount, or
remove from the notice the provision made under section 220(2)(d) or section 221(2)(d),
and notify P accordingly.
Annotations
Textual amendments
- F1
Word in s. 222(2)(a) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 5(2)
- F2
S. 222(2)(c) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(2)
- F3
Word in s. 222(4)(a) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(a)
- F4
Words in s. 222(4)(b) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(b)
- F5
Word in s. 222(4)(b) omitted (26.3.2015) by virtue of Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(c)
- F6
S. 222(4)(b)(iii) and preceding word inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(c)
- F7
S. 222(4)(c) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 18 para. 5(3)(c)