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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /Recovery of tax / I11.321 Restrictions on recovery of tax

I11.321 Restrictions on recovery of tax

IHT, trusts and estates

I11.321 Restrictions on recovery of tax

HMRC cannot take legal proceedings for the recovery of any tax or interest due from any person unless the amount has been agreed in writing with that person or has been determined and specified in a notice of determination¹. If an appeal against a notice of determination is pending HMRC can

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E5.406A Employees of European Union institutions—tax exemptions

I7.333A Companies and replacement APR property

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

B2.319 Duality of purpose—apportionment of the expenditure

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'