Introduction Schedule 33: Annual Tax on Enveloped Dwellings: Returns, Enquiries, Assessments and Appeals Part 4: HMRC determination where no return delivered
406.This Part of the Schedule deals with determinations by HMRC where no return is delivered.
407.Paragraph 18 allows HMRC to make a determination of tax chargeable if an annual tax on enveloped dwellings return or a return of adjusted chargeable amount return is not delivered by the relevant filing date. It limits the time period in which the determination has to be made to 4 years after the end of the chargeable period when the return should have been made.
408.Paragraph 19 provides that the determination has the same effect as self-assessment by the person for enforcement purposes.
409.Paragraph 20 provides that if, after a determination under paragraph 18, the person makes a self-assessment, that self assessment supersedes the determination unless the self-assessment is delivered after the time limits set out. It also provides that where proceedings have begun for recovery of the tax charged by the determination and that determination is superseded by self-assessment before proceedings are concluded, these proceedings may continue but instead for the amount due on the self-assessment.