HM Revenue & Customs

Revenue determination

A revenue determination is an estimate that can be made if you haven't sent in your Self Assessment tax return on time. HM Revenue & Customs (HMRC) estimate the amount of Income/Capital Gains Tax you owe. The determination also forms a basis for Payments on Account for the following return year.

There's no right of appeal against this estimate. The only way to change the amount you have to pay is to send in your Self Assessment return for the outstanding year. In the meantime, you'll still have to pay the amount due. HMRC may take legal action to recover the amount due and any costs. This could involve the removal of your goods to be sold at public auction or HMRC could take court action.

Find out more about tax return deadlines and penalties