Schedules
Schedule 14Administration of multinational top-up tax
Part 7Determinations where self-assessment return not submitted
25
1
An officer of Revenue and Customs may make a determination if—
a
the group is not a registered group and the officer has reasonable grounds to believe the group should be, or
b
the officer has reasonable grounds to believe the filing member should have submitted a self-assessment return.
2
A “determination” is a determination by the officer to the best of the officer’s knowledge and belief as to the total amount of tax payable by a member of the group for the accounting period.
3
The officer must give notice of the determination to the filing member.
4
The notice must state the date on which it was issued.
5
No determination may be made—
a
on or before the last date on which the return was required to be submitted or would have been so required had the group been a registered group;
b
more than 3 years after that date.