Annual tax on enveloped dwellings: taxpayer notices following return

21B

1

Where a person has delivered, for a chargeable period with respect to a single-dwelling interest—

a

an annual tax on enveloped dwellings return, or

b

a return of the adjusted chargeable amount,

a taxpayer notice may not be given for the purpose of checking the person's annual tax on enveloped dwellings position as regards the matters dealt with in that return.

2

Sub-paragraph (1) does not apply where, or to the extent that, any of conditions A to C is met.

3

Condition A is that notice of enquiry has been given in respect of—

a

the return, or

b

a claim (or an amendment of a claim) made by the person in relation to the chargeable period,

and the enquiry has not been completed.

4

In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 8 of Schedule 33 to FA 2013 or paragraph 7 of Schedule 11A to FA 2003 (as applied by paragraphs 28(2) and 31(3) of Schedule 33 to FA 2013).

5

Condition B is that, as regards the person, an officer of Revenue and Customs has reason to suspect that—

a

an amount that ought to have been assessed to annual tax on enveloped dwellings for the chargeable period may not have been assessed,

b

an assessment to annual tax on enveloped dwellings for the chargeable period may be or have become insufficient, or

c

relief from annual tax on enveloped dwellings for the chargeable period may be or have become excessive.

6

Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person's position as regards a tax other than annual tax on enveloped dwellings.

7

In this Schedule references to a “single-dwelling interest” are to be read in accordance with section 108 of FA 2013.