Taxation (International and Other Provisions) Act 2010 section 93

Amendment, closure notices and discovery assessments in section 92 cases

Section 93 deals with how tax returns should be amended, and how closure notices and discovery assessments operate, in cases where HMRC has issued a notice under section 92 requiring a taxpayer to recalculate their double taxation relief.

• Where HMRC issues a section 92 notice, the taxpayer must amend their tax return to comply with the provision referred to in that notice.
• If a tax return is still under enquiry, HMRC may issue a closure notice making the necessary adjustments to give effect to the section 92 notice.
• If no enquiry is open, HMRC may make a discovery assessment to recover any underpaid tax resulting from the taxpayer's failure to comply with the section 92 notice.
• The taxpayer's obligation is specifically to amend the return for the purpose of complying with the provision referred to in the HMRC notice, rather than simply complying with the notice itself.