Part 8 – Administration and collection

Contents

Section 247 – Provision of incorrect information Section commentary
Section 233 – Interest on unpaid tax Section commentary
Section 234 – Interest on instalments Section commentary
Section 235 – Interest on overpaid tax Section commentary
Section 236 – Special cases Section commentary
Section 237 – Imposition of charge Section commentary
Section 238 – Effect of purchases Section commentary
Section 239 – Certificates of discharge Section commentary
Section 240 – Underpayments Section commentary
Section 241 – Overpayments Section commentary
Section 242 – Recovery of tax Section commentary
Section 243 – Scotland: recovery of tax in sheriff court Section commentary
Section 244 – Right to address court Section commentary
Section 245 – Failure to deliver accounts Section commentary
Section 245A – Failure to provide information etc. Section commentary
Section 246 – Failure to appear before Special Commissioners, etc. Section commentary
Section 232 – Administration actions Section commentary
Section 248 – Failure to remedy errors Section commentary
Section 249 – Recovery of penalties Section commentary
Section 250 – Time limit for recovery Section commentary
Section 251 – Appeals against summary determination of penalties Section commentary
Section 252 – Effect of award by Section commentary
Section 253 – Mitigation of penalties Section commentary
Section 254 – Evidence Section commentary
Section 255 – Determination of questions on previous view of law Section commentary
Section 256 – Regulations about accounts, etc. Section commentary
Section 257 – Form etc. of accounts Section commentary
Section 258 – Service of documents Section commentary
Section 259 – Inspection of records Section commentary
Section 260 – Inland Revenue Regulation Act 1890 Section commentary
Section 261 – Scotland: inventories Section commentary
Section 240B – Underpayments involving offshore matters etc. Section commentary
Section 223D – Notifying appeal to the tribunal Section commentary
Section 216 – Delivery of accounts Section commentary
Section 217 – Defective accounts Section commentary
Section 218 – Non-resident trustees Section commentary
Section 218A – Instruments varying dispositions taking effect on death Section commentary
Section 219 – Power to require information Section commentary
Section 219A – Power to call for documents etc. Section commentary
Section 219B – Appeal against requirement to produce documents etc. Section commentary
Section 220 – Inspection of property Section commentary
Section 220A – Exchange of information with other countries Section commentary
Section 221 – Notices of determination Section commentary
Section 222 – Appeals against determinations Section commentary
Section 223 – Late notice of appeal Section commentary
Section 223A – Appeal: HMRC review or determination by tribunal Section commentary
Section 223B – Appellant requires review by HMRC Section commentary
Section 223C – HMRC offer review Section commentary
Section 215 – General Section commentary
Section 223E – Nature of review etc. Section commentary
Section 223F – Effect of conclusions of review Section commentary
Section 223G – Notifying appeal to tribunal after review concluded Section commentary
Section 223H – Notifying appeal to tribunal after review offered but not accepted Section commentary
Section 223I – Interpretation of sections 223A to 223I Section commentary
Section 224 – Determination of appeal by tribunal Section commentary
Section 225 – Appeals from Special Commissioners Section commentary
Section 225A – Extension of regulation-making powers Section commentary
Section 226 – Payment: general rules Section commentary
Section 227 – Payment by instalments - land, shares and businesses Section commentary
Section 228 – Shares, etc. within section 227 Section commentary
Section 229 – Payment by instalments - woodlands Section commentary
Section 230 – Acceptance of property in satisfaction of tax Section commentary
Section 231 – Powers to transfer property in satisfaction of tax Section commentary
Section 240A – Underpayments: supplementary Section commentary

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