Income Tax (Trading and Other Income) Act 2005 section 608Q

Payment notice: appeals

Section 608Q sets out the rights and procedures for appealing against a payment notice issued to a person in the same control group as a taxpayer liable for tax on offshore receipts in respect of intangible property.

• A person who receives a payment notice under section 608O may appeal within 30 days of the date of issue, but only on the grounds that they are not a "relevant person" as defined in that section.
• Lodging an appeal does not suspend the obligation to pay — amounts due under the notice remain payable even while the appeal is pending.
• If there is a further appeal, the normal rules on payment of tax pending appeal (section 56 of TMA 1970) apply, but HMRC can ask the court or tribunal to disapply the provision that would otherwise defer payment.
• A court or tribunal may grant HMRC's application to disapply the deferral rule if it considers this necessary for the protection of the tax revenue.