Section 46A Expression of doubt
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Amendments
Section 46A inserted by Finance Act 2003 section 146(1)(c) from 1 October 2003 (appointed by the Minister for Finance under Finance Act 2003 (Section 146) (Commencement) Order 2003 (SI 466/2003)).
(1) Where an accountable person is in doubt as to the correct application of law to, or the treatment for tax purposes of, any matter to be included in a return or additional return to be delivered by such person under this Act, then that person may deliver the return or additional return to the best of that person's belief but that person shall draw the Commissioners' attention to the matter in question in the return or additional return by specifying the doubt and, if that person does so, that person shall be treated as making a full and true disclosure with regard to that matter.
If I am unsure about the law or tax treatment of some matter, what should I do?
(1) Where you are in doubt over the tax law applying to, or tax treatment of, any matter contained in your self-assessment return, you should draw attention to the matter and specify the doubt. If you draw attention to a doubt in this manner you are ...
(2) Subject to subsection (3), where a return or additional return, which includes an expression of doubt as to the correct application of law to, or the treatment for tax purposes of, any matter contained in the return or additional return, is delivered by an accountable person to the Commissioners in accordance with this section, then section 51(2) does not apply to any additional liability arising from a notification to that person by the Commissioners of the correct application of the law to, or the treatment for tax purposes of, the matter contained in the return or additional return the subject of the expression of doubt, on condition that such additional liability is accounted for and remitted to the Commissioners within 30 days of the date on which that notification is issued.
What effect does an "expression of doubt" have?
(2) When an expression of doubt has been lodged in relation to a transaction, no interest arises in relation to any additional liability arising from the matter which is subject to doubt provided the additional liability is paid within 30 days of the...
(3) Subsection (2) does not apply where the Commissioners do not accept as genuine an expression of doubt as to the correct application of law to, or the treatment for tax purposes of, any matter contained in the return or additional return and an expression of doubt shall not be accepted as genuine where the Commissioners are of the opinion that the person was acting with a view to the evasion or avoidance of tax.
What happens if the inspector does not accept that the doubt is genuine?
(3) Where you have drawn attention to a doubt, you are not treated as having made a full disclosure if the inspector, or on appeal the Appeal Commissioners, do not regard the doubt as genuine or believe that you were acting to evade or avoid tax. In ...
(4) Where the Commissioners do not accept an expression of doubt as genuine they shall notify the accountable person accordingly within the period of 30 days after the date that the expression of doubt is received by the Commissioners, and the accountable person shall account for any tax, which was not correctly accounted for in the return or additional return referred to in subsection (1) and section 51(2) applies accordingly.
What procedure applies if Revenue disallow my "expression of doubt" claim?
(4) If Revenue regard your expression of doubt as not being genuine, they must notify you accordingly within 30 days of receiving the expression of doubt, and you must pay the tax that was the subject of the expression of doubt. Interest applies if t...
(5) An accountable person who is aggrieved by a decision of the Commissioners that that person's expression of doubt is not genuine may, by giving notice in writing to the Commissioners within the period of 30 days after the notification of the said decision, require the matter to be referred to the Appeal Commissioners.
