Taxes Management Act 1970 section 32

Double assessment

Section 32 provides a mechanism for obtaining relief where a taxpayer has been assessed to tax more than once for the same reason and for the same chargeable period.

• Where a person has been assessed to tax more than once for the same cause and period, a claim can be made to HMRC to have the duplicate or excessive assessment vacated
• HMRC may direct that all or part of the overcharged assessment be set aside if they are satisfied that a double assessment has occurred
• If HMRC refuse the claim, the taxpayer has a right of appeal against that refusal
• Any appeal must be made in writing within 30 days of receiving notice of the refusal, and sent to the HMRC officer who issued the refusal notice