Taxes Consolidation Act 1997 section 921

Aggregation of assessments

Section 921, which dealt with the combination of multiple income tax assessments into a single sum and the treatment of personal reliefs and appeals in that context, was deleted by the Finance Act 2012.

• Where two or more income tax assessments under Schedule D, E or F were made on a person, the inspector could state the total tax due as a single sum on one notice of assessment.
• An appeal against a combined notice had to specify which individual assessment (Schedule D, E or F) was being challenged.
• While an appeal was being determined, personal reliefs were set against the undisputed assessments, and the net tax on those amounts had to be paid.
• A certificate from the inspector was sufficient evidence of how the combined figure broke down and how personal reliefs were apportioned across each Schedule.