Calculation is not assessment

The late taxpayer’s son agreed to deal with his father’s tax affairs for 2008/09 using form R27 in place of a tax return. HMRC calculated the tax due resulting in a small repayment.

The son said the Revenue’s calculations were too small and the matter proceeded to the First-tier Tribunal.

The tax authority said there was no appealable decision and asked the tribunal to strike out the taxpayer’s son’s request.

The First-tier Tribunal agreed with HMRC finding that a calculation made as a result of an R27 neither included the time in which an appeal could be made nor was it in the form prescribed by the department as an assessment.

The form stated the Revenue could ask a taxpayer to complete a self-assessment tax return as well as an R27 but such a request had not been made. The tribunal had no jurisdiction...