Taxes Consolidation Act 1997 Schedule 2 para 20A

Right of appeal

Schedule 2 sets out the right of a chargeable person to appeal an assessment made under the Schedule, and the conditions that must be met before an appeal can be brought.

• A chargeable person may appeal an assessment to the Appeal Commissioners within 30 days of the notice of assessment.
• The appeal must be made in accordance with section 949I.
• Where the person is required to file a return and account for income tax, no appeal may be made until the return has been filed and the tax paid.
• The provision was amended by the Finance (Tax Appeals) Act 2015.