Taxes Consolidation Act 1997 section 870

Effect of want of form, error, etc on assessments, charges, warrants and other proceedings

Section 870 provides that an assessment, charge, warrant or other proceeding is not invalidated by a mistake, defect or omission if it substantially conforms with the intent and meaning of the tax legislation.

• An assessment, charge, warrant or other proceeding under the income tax, corporation tax or capital gains tax legislation is not quashed or deemed void for want of form, or affected by a mistake, defect or omission, provided it substantially conforms with the intent of the legislation and the person or property charged is identified according to common understanding.
• An assessment or charge cannot be impeached by reason of a mistake in the taxpayer's name, the description of profits or property, the amount of tax charged, or any variance between the notice and the certificate of charge or assessment.
• A notice of charge must be duly served on the person intended to be charged, and both the notice and the certificate must contain, in substance and effect, the particulars on which the charge is made.
• The protection applies across income tax, corporation tax and capital gains tax, ensuring that procedural or clerical errors do not defeat the substantive validity of a charge or assessment.