SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 5HMRC assessments
27Assessment procedure
1
Notice of an assessment must be served on the taxpayer.
2
The notice must state—
a
the tax due,
b
the date on which the notice is issued, and
c
the time within which any appeal against the assessment must be made.
3
After notice of the assessment has been served on the taxpayer, the assessment may not be altered except in accordance with the express provisions of this Part of this Act.
4
Where an officer of Revenue and Customs has decided to make an assessment to tax, and has taken all other decisions needed for arriving at the amount of the assessment, the officer may entrust to some other officer of Revenue and Customs the responsibility for completing the assessing procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the assessment.