Taxation (International and Other Provisions) Act 2010 section 91

Counteraction notices given before tax return made

Section 91 explains how a counteraction notice under the double taxation relief rules interacts with the Self Assessment system when the notice is issued before the taxpayer has filed their tax return for the relevant period.

• Where HMRC issues a counteraction notice before a taxpayer has submitted their Self Assessment tax return for the period in question, the taxpayer must take account of that notice when preparing the return.
• When the taxpayer subsequently files the return, they must ensure it complies with the provision referred to in the counteraction notice — effectively adjusting their double taxation relief claim accordingly.
• If the taxpayer has already filed the return but wishes to amend it, any amendment must be made for the purpose of complying with the provision referred to in the notice.
• This section ensures that counteraction notices are properly integrated into the Self Assessment process, so that any adjustment to double taxation relief is reflected in the taxpayer's return from the outset rather than requiring later correction.