Corporation Tax Act 2010 section 357YS

Appeal against deduction

Section 357YS provides a right of appeal against the deduction made by HMRC from a restitution interest payment in respect of corporation tax withheld under the duty to deduct rules.

• A taxpayer may appeal against any deduction HMRC makes from a restitution interest payment, where that deduction represents corporation tax withheld under the duty to deduct provisions of section 357YO.
• The appeal must be made in writing to HMRC.
• The written notice of appeal must be submitted within 30 days of the date on which HMRC gave notice of the deduction under section 357YO.
• The appeal right applies whether the deduction was made in proper compliance with the rules or only in purported compliance with them.