Who are 'the Commissioners' under Schedule 1AB of the Taxes Management Act 1970?

Under Schedule 1AB of the Taxes Management Act 1970, 'the Commissioners' means the Commissioners for His Majesty's Revenue and Customs, commonly known as HMRC. This definition applies throughout the entire Schedule wherever the term is used, ensuring consistent interpretation across all its provisions.

When is a claim treated as finally determined under Schedule 1AB?

A claim is not treated as finally determined until neither the claim itself nor the amount to which it relates can be varied any further. This includes any changes through an appeal process or by any other means. Until all appeal rights are exhausted or time limits for appealing have expired, the claim remains open.

Why is the definition of 'finally determined' important in Schedule 1AB?

The definition is important because other provisions in Schedule 1AB attach specific consequences to when a claim becomes finally determined. Deadlines and actions may be triggered only once a claim reaches that conclusive stage, so understanding precisely when final determination occurs is essential for compliance with the Schedule.

Does an ongoing appeal prevent a claim from being finally determined under Schedule 1AB?

Yes. While an appeal is ongoing, the claim is not finally determined because the amount could still be varied by the tribunal. Only once the appeal is concluded or the deadline for any further appeal has passed is the claim treated as finally determined for the purposes of Schedule 1AB.

Taxes Management Act 1970 Schedule 1AB paragraph 9

Interpretation

Schedule 1AB paragraph 9 provides definitions and interpretation rules that apply throughout Schedule 1AB, clarifying who "the Commissioners" are and when a claim is treated as finally determined.

"The Commissioners" means the Commissioners for His Majesty's Revenue and Customs (HMRC).
A claim is not finally determined until it, or the amount to which it relates, can no longer be varied.
Variation includes any change whether on appeal or by any other means.
These definitions apply throughout the whole of Schedule 1AB.

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