Regulation 48 Secondary liability and assessment notices: applications to revoke or reduce amountI1
United Kingdom
An application under paragraph 5(1) of Schedule 9 by R must be made in writing in the form and manner prescribed by the Commissioners and contain the information in paragraph (2).
The information that must be supplied by R under paragraph (1) is—
an explanation of why the revocation or reduction is appropriate;
for an application under paragraph 5(1)(a) of Schedule 9, an explanation of how R has taken all reasonable steps to establish that P had paid or intended to pay all the plastic packaging tax which P was liable to pay at the relevant time;
for an application under paragraph 5(1)(b) of Schedule 9—
a calculation of the reduced amount that R claims it would be just and reasonable for R to pay; and
an explanation of why the reduced amount is just and reasonable.
The steps taken by R which are to be regarded as reasonable for the purposes of paragraph 5(1)(a) of Schedule 9 may include such further steps as the Commissioners may prescribe.
An officer of HMRC may by notice in writing require P or R—
to provide information; or
to produce a document,
if the information or document is reasonably required by the Commissioners for the purposes of determining whether a revocation or reduction of a secondary liability and assessment notice is appropriate.