Disagreeing with an official determination.
WHAT AN ASSESSMENT IS
A determination of what you owe.
WHAT TYPES EXIST
Self-assessment, based on your return Best-of-judgement assessment, where returns are absent or rejected
WHY THE SECOND MATTERS
Authorities may assess on estimates where you have not filed.
WHAT THAT PRODUCES
Figures far above actual liability.
WHAT TO DO
File properly, so self-assessment applies.
WHAT TO DO ON RECEIVING AN ASSESSMENT YOU DISPUTE
Object within the prescribed period, in writing.
WHY WITHIN THE PERIOD
Objection rights lapse, and the assessment becomes final.
WHAT AN OBJECTION SHOULD CONTAIN
The assessment reference What you dispute Why Supporting evidence What you contend is correct
WHAT HAPPENS NEXT
Review, and either amendment or confirmation.
WHAT IF IT IS CONFIRMED
Further appeal routes exist, with their own deadlines.
WHAT TO ENGAGE
A tax practitioner, early.
WHY EARLY
Procedural missteps close options permanently.
WHAT TO BE CAREFUL WITH
Informal discussions instead of formal objection.
WHY
The clock continues running.
WHAT TO KEEP
Every communication, with dates and evidence of delivery.
WHAT TO CONSIDER
Whether the cost of dispute exceeds the amount.
WHAT TO DO ABOUT AMOUNTS NOT DISPUTED
Settle them, to limit interest.
