Finance Act 2017

Part 2 Assessments

Power to make assessments

5 (1) Where a person becomes liable for a penalty under this Schedule—

(a) the Commissioners may assess the penalty, and

(b) if they do so, they must notify the amount to that person.

(2) Where a person is liable to a penalty under paragraph 1 for failure to comply with a requirement imposed by regulations under section 48(2) or 53, no assessment of the penalty may be made under this paragraph unless—

(a) the Commissioners have given the person written notice of the consequences of a continuing failure to comply with that requirement, and

(b) the notice has been given during the period of 2 years preceding the assessment.

(3) A notice under sub-paragraph (1) must specify a date, being not later than the date of the notice, to which the amount of the penalty is calculated.

(4) If the penalty continues to accrue after that date, a further assessment or assessments may be made under this paragraph in respect of the accrued amounts.

(5) If, within such period as may be notified by the Commissioners to the person liable to a penalty, the failure to comply with a requirement imposed by regulations under section 48(2), or by regulations or a direction under 53, is remedied, it is to be treated as remedied on the date specified under sub-paragraph (3).

Supplementary assessments

6 (1) Sub-paragraph (2) applies where—

(a) an assessment has been notified to a person under paragraph 5, and

(b) it appears to the Commissioners that the amount which ought to have been assessed as due exceeds the amount that has already been assessed.

(2) The Commissioners may—

(a) make a supplementary assessment of the amount due from the person, and

(b) notify the amount to that person.

Further provision about assessments under this Schedule

7 (1) Where an amount has been assessed and notified to a person under paragraph 5 or 6, it is recoverable on the basis that it is an amount of soft drinks industry levy due from that person.

(2) But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.

Time limits for assessments

8 (1) An assessment under paragraph 5 may not be made after the end of the relevant period.

(2) Except in a case within sub-paragraph (3), the relevant period is the period of 4 years from the end of the accounting period to which the assessment relates.

(3) Where an assessment of an amount due from a person in a case involving loss of soft drinks industry levy—

(a) brought about deliberately by the person, or

(b) attributable to a failure by the person to comply with a requirement imposed by regulations under section 53 (records),

the relevant period is the period of 20 years from the end of the accounting period to which the assessment relates.

(4) In sub-paragraph (3)(a) the reference to loss brought about deliberately by a person includes a reference to a loss brought about as a result of the deliberate inaccuracy in a document given to HMRC by the person.

(5) In sub-paragraphs (3) and (4) references to a loss brought about by a person include references to a loss brought about by another person acting on behalf of that person.

Further provision about notices

9 (1) A notice of an assessment under paragraph 5 or 6 given to a person’s representative is to be treated for the purposes of this Schedule as a notice given to the person in relation to whom the representative acts.

(2) In this paragraph “representative”, in relation to a person, has the meaning given by paragraph 16(2) of Schedule 8.

10 A notice under this Schedule may be given to a person by sending it to that person by post, addressed to the person’s last known address.