Section 54B — Taxes Management Act 1970: Notifications of taxable amounts of certain social security income

Notifications of taxable amounts of certain social security income 54B 1 The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—

a of the amount on which the tax is charged, or b of an alteration in an amount previously notified under paragraph (a) or this paragraph.

2 A notification under subsection (1) must—

a state its date of issue, and b state that the person notified may object to the notification by notice given within 60 days after that date.

3 A notification under subsection (1)(b) cancels the previous notification concerned.

4 An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—

a the appropriate officer is satisfied—

i that there was a reasonable excuse for not objecting before the end of the 60 days, and ii that the application was made without unreasonable delay after the end of the 60 days, and b the officer gives consent in writing.

5 If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.