What is a determination?

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

Determinations are issued by HMRC where a taxpayer fails to file a tax return. For example, a determination can be raised against an individual for failure to file a self assessment return (SA100) or against a company for failure to file a corporate tax self assessment return (CT600).

The determination is based on an HMRC estimate of the amount of tax due. In arriving at an estimate, HMRC will take into account the information that is available to it. For example, HMRC may consider comparable businesses or corporate information.

Unless the determination is superseded by a self assessment, it has effect for the purposes of payment of tax, collection and interest on unpaid tax as if it were a self assessment. This means that the due date for payment is the date which would have applied if the return and self assessment had been delivered by the filing date. Issuing a determination also gives HMRC the opportunity to commence formal proceedings for the recovery of the late paid tax.

There is no appeal procedure

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Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company

Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties. Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

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