Taxes Management Act 1970 section 112

Loss, destruction or damage to assessments, returns, etc.

Section 112 deals with what happens when tax assessments, returns or other tax documents are lost, destroyed or damaged beyond use, and the powers HMRC have to reconstitute those records.

• HMRC can redo any steps originally taken if tax assessments, returns or other documents are lost, destroyed or rendered unusable
• Any actions HMRC take to replace lost or damaged documents are treated as fully valid and effective, as if the originals had never existed
• Taxpayers who can prove to a tribunal that they have already paid the tax in question will receive relief, either by reducing the charge or by repayment
• The provisions also apply to determinations of penalties, not just assessments to tax