Income Tax Act 2007 section 257SA

Appeals against section 257QS(3)(b) notices

Section 257SA establishes the right of a social enterprise to appeal when HMRC issues a notice that social investment relief was not due.

• When an HMRC officer issues a notice under section 257QS(3)(b) stating that social investment relief was not due, this is legally treated as a decision disallowing a claim by the social enterprise.
• This treatment brings the notice within the appeals framework of the Taxes Management Act 1970.
• The social enterprise can therefore formally appeal against the notice using the standard statutory appeals process.
• Any such appeal is then handled in accordance with the existing appeals provisions in the Taxes Management Act 1970.