20/10/2026
Withdrawal of a Notice to File: Section 8B TMA 1970
The statutory basis for withdrawing a notice to file a Self Assessment return: the two-year withdrawal period, cases where withdrawal is unavailable, cancellation of Schedule 55 penalties, and notification of chargeability under section 7.
Statutory framework for withdrawal of a notice to file a Self Assessment return under section 8B TMA 1970 and its effect on penalties.