TAXguide 18/17 – HMRC determinations and special relief
In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.
Special relief is the remedy available when HMRC has made an determination (estimate) of the tax due when a tax return remains unfiled and the deadline to displace the determination has passed.
The tax charities regularly claim special relief for taxpayers with a determination whose personal circumstances have meant that their tax affairs have been neglected.
Practitioners who are advising clients who are vulnerable or who have neglected their tax affairs due to ill health or other personal difficulties may need to understand how to make a claim in appropriate cases.
This ICAEW TAXguide gives practical guidance on displacing HMRC determinations and making claims for special relief.