Regulation 10 Overpayments: appeal against assessmentI1

United Kingdom

(1)

An appeal may be brought against an assessment of an overpayment.

(2)

Notice of an appeal under paragraph (1) must—

(a)

specify the grounds of appeal, and

(b)

be given—

(i)

in writing to the officer of Revenue and Customs by whom the notice of assessment was given;

(ii)

within 30 days of the date of service on the charity of the notice of assessment.

Annotations