500-920 SDRT: notices of determination and recovery or repayment of tax
A notice of determination is the mechanism by which HMRC may recover tax (or tax that has been excessively or wrongly repaid).
Where a transaction giving rise to a charge to SDRT has taken place, or where a claim is made, and HMRC believes that tax is due, it may give a notice (a notice of determination) in writing to any person that appears to it to be the accountable person, operator, liable person or claimant, stating that it has determined the matters specified in the notice. A notice of determination is final and conclusive, unless it is varied by agreement in writing, or on appeal (SI 1986/1711, reg. 6).