Related Commentary  Related CasesRelated HMRC Manuals

9C(1)  This section applies where an enquiry into a return is in progress in relation to any matter as a result of notice of enquiry by an officer of the Board under section 9A(1) of this Act.

9C(2)  If the officer forms the opinion–

(a)that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and

(b)that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,

he may by notice to the taxpayer amend the assessment to make good the deficiency so far as it relates to the matter.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.