A4.340 Procedure for assessments
Issuing the assessment
All assessments other than self-assessments (see A4.305 and A4.310) must be made by an HMRC officer1 and notice of the assessment must be served on the person assessed, stating the date on which it is issued and the time within which any appeal against the assessment may be made2. See also 'Mistakes in the assessment' below. In relation to an assessment to income tax, the assessment can contain more than one source of income3.
Once notice of an assessment has been served on the person assessed, it shall not be altered except in accordance with the express provisions
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