28J(1)
HMRC may withdraw a simple assessment by notice to the person to which it relates.
28J(2)
An assessment that has been withdrawn ceases to have effect (and is to be taken as never having had any effect).
Section 28J: Power to withdraw a simple assessment
Taxes Management Act 1970 · 1970 c.9
Part IV: ASSESSMENT AND CLAIMS
About this text
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.