Taxes Management Act 1970 section 28J

Power to withdraw a simple assessment

Section 28J gives HMRC the power to withdraw a simple assessment and sets out the legal consequences of such a withdrawal.

• HMRC may withdraw a simple assessment by issuing a notice to the relevant person.
• Withdrawal completely nullifies the assessment as if it had never been made.
• No formal grounds or conditions need to be met for HMRC to exercise this power.
• The withdrawal takes retrospective effect, meaning no obligations arise from the original assessment.