Taxes Management Act 1970 section 54A

No questioning in appeal of amounts of certain social security income

Section 54A prevents the taxable amount of certain social security income from being challenged on appeal once that amount has been accepted or agreed through the notification process.

• If HMRC notifies a taxable amount of social security income and no objection is made within 60 days (or any extended period), that amount becomes final and cannot be disputed in any tax appeal
• The same applies if an objection is initially made but is subsequently withdrawn by the taxpayer
• Where an objection leads to an agreed variation of the notified amount, confirmed in writing by the officer, the varied amount also becomes final and cannot be challenged on appeal
• However, the taxpayer has a 60-day window after reaching an agreement to withdraw from it by giving written notice to the officer