Taxes Management Act 1970 section 31AA

Taxpayer's right to query simple assessment

Section 31AA sets out the process by which a taxpayer who receives a simple assessment from HMRC may formally query it, and describes HMRC's obligations when responding to such a query.

• A taxpayer may query a simple assessment by notifying HMRC of their belief that it is or may be incorrect, together with the reasons, within 60 days of the assessment being issued (or a longer period if HMRC allow)
• HMRC must consider the query and provide a final written response, which may confirm the assessment, issue an amended assessment, or withdraw the assessment entirely
• Where HMRC need more time or further information, they may postpone the assessment in whole or in part, and the taxpayer is not required to pay the postponed amount during that period
• The query process does not affect the taxpayer's separate right to request an explanation of the assessment or the underlying information from HMRC at any time