Taxation (International and Other Provisions) Act 2010 section 92

Counteraction notices given after tax return made

Section 92 explains what happens when HMRC issues a counteraction notice under the double taxation relief rules after the taxpayer has already submitted their tax return for the relevant accounting period.

• Where a counteraction notice is issued after a tax return has already been filed for the accounting period in question, the Self Assessment process must be adjusted accordingly.
• The taxpayer is required to amend their tax return to reflect the adjustments set out in the counteraction notice, ensuring that any excess double taxation relief is corrected.
• This section integrates the double taxation relief counteraction provisions with the existing Self Assessment machinery, so that returns already submitted can be brought into line with the notice.
• A minor change in the law applies to the way these provisions operate, aligning the treatment more closely with current Self Assessment procedures.

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