Effect of want of form, error, etc on assessments, charges, warrants and other proceedings

(1) In relation to income tax, corporation tax and capital gains tax, an assessment, charge, warrant or other proceeding will not be quashed or deemed to be void for want of form or be affected by reason of a mistake, defect or omission if it in substance conforms with the intent and meaning of the law.

(2) For the purposes of income tax, corporation tax or capital gains tax, the correctness of an assessment or a charge made on the assessment in relation to income tax, corporation tax or capital gains tax cannot be called into question because of —

• a mistake in the taxpayer’s name or surname,
• a mistake in the description of any profits or property,
• a mistake in the amount of tax charged, or
• any difference between the notice and the certificate of charge or assessment.

(3) A notice of charge must be served on the person intended to be charged. The notice and certificate must contain in substance and effect the particulars of the charge and all such charges must be heard and determined by the Appeal Commissioners.

Relevant Date: Finance Act 2019