Taxes Consolidation Act 1997 section 959AW

Mutual agreement procedures

Section 959AW provides that an assessment or amended assessment will not be final and conclusive where the taxpayer seeks redress through a mutual agreement procedure or an EU tax dispute resolution complaint within the specified time limit.

• An assessment is not final if the taxpayer requests a mutual agreement procedure (MAP) under a double taxation agreement or the EU Arbitration Convention within 30 days of the notice of assessment
• An assessment is also not final if the taxpayer submits a complaint under the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 within the same 30-day window
• This ensures that taxpayers pursuing cross-border dispute resolution are afforded the same treatment as those pursuing domestic appeals
• The time limit for submitting a MAP request under a double taxation agreement is determined by the relevant treaty, and is generally three years from the first notification of the action giving rise to double taxation