Finance (Local Property Tax) Act 2012 section 142

Appeal against a Revenue officer's enquiries

Section 142 provides a mechanism for a liable person to appeal to the Appeal Commissioners where they believe a Revenue officer's enquiry or action has been initiated outside the permitted time limit.

• A liable person who believes a Revenue enquiry has been started outside the 4-year time limit may appeal to the Appeal Commissioners within 30 days of the enquiry or action commencing.
• Where an assessment has already been made or amended as a result of such an out-of-time enquiry, the liable person may separately appeal that assessment to the Appeal Commissioners under section 59.
• All actions required of the liable person and any further steps proposed by the Revenue officer are suspended pending the outcome of the appeal.
• If the Appeal Commissioners find the enquiry was out of time, the liable person has no obligation to comply and the Revenue officer cannot proceed; if the enquiry is found to be within time, the Revenue officer may continue.