HMRC Determinations

Question 1

If a tax return is not received by the filing date, what can HMRC do?

Answer 1

HMRC can make a determination (estimate) of the tax due and treat this as the amount owed

Question 2

When must the determination be made by?

Answer 2

The determination must be made within three years of the statutory (required) filing date

Question 3

What is a determination displaced by?

Answer 3

The eventual calculation of the actual tax due