Taxes Management Act 1970

113 Form of returns and other documents. [1952 s.25; 1964(M) Sch.IV; 1966 Sch.VI 5(2)(3); 1969 Sch.XX 15.] U.K.

(1) Any returns under the Taxes Acts shall be in such form as the Board prescribe, and in prescribing income tax forms under this subsection the Board shall have regard to the desirability of securing, so far as may be possible, that no person shall be required to make more than one return annually of the sources of his income and the amounts derived therefrom.

[(1A) Any notice or direction requiring any return to be made under the Taxes Acts to an inspector or other officer of the Board may be issued or given in the name of that officer, or as the case may be in the name of the Board, by any officer of the Board, and so as to require the return to be made to the first-mentioned officer F1 .

(1B) Where the Board or an inspector or other officer of the Board have in accordance with section 29 of this Act, or any other provision of the Taxes Acts, decided to make an assessment to tax, and have taken all other decisions needed for arriving at the amount of the assessment, they may entrust to some other officer of the Board responsibility for completing the assessing procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the assessment on the person liable for tax F2 .] F3

(1C) Where an officer of the Board has decided that an amount of tax carries interest under section 88 of this Act and has taken the decisions needed for arriving at the date when for the purposes of that section that tax ought to have been paid, he may entrust to any other officer of the Board responsibility for completing the determination procedure, whether by means involving the use of a computer of otherwise, including responsibility for serving notice of the determination on the person liable to the interest F4 .]

(1D) Where an officer of the Board has decided to impose a penalty under section 100 of this Act and has taken all other decisions needed for arriving at the amount of the penalty, he may entrust to any other officer of the Board responsibility for completing the determination procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the determination on the person liable to the penalty F5 .]

M1 (2) Any return or assessment or other documentrelating to chargeable gains or tax on capital gains may be combined with one relating to income or income tax.

M2 (3) Every assessment, [determination of a penalty F6 ,] duplicate, warrant, notice ofassessment [, of determination F6 ] or of demand, or other document required to be used in assessing, charging, collecting and levying tax [or determining a penalty F6 ] shall be in accordance with the forms prescribed from time to time in that behalf by the Board, and a document in the form prescribed and supplied or approved by them shall be valid and effectual F3 F7 .

Textual Amendments

F1 SeeFinance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.

F2 Finance Act 1970, s.18andSch.4, para.10.

F3 See—Finance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.Oil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—ss.113and114applied with modifications in relation to petroleum revenue tax and supplementary petroleum duty.Income and Corporation Taxes Act 1988 Sch. 19 para. 13(7)—ss 113(1B)and (3)and 114(2)applied in relation to apportionment of close company's income.S.I. 1990 No. 627, regn. 8 (in Part III Vol. 5)—application of ss. 113(1B)and (3)to underwriters for 1987-88.

F4 Finance Act 1989 s. 160(4).

F5 Finance Act 1989 s. 168(7)(a).

F6 Finance Act 1989 s. 168(7)(b).

F7 See Income and Corporation Taxes Act 1988 Sch. 16 para. 13(7)—ss. 113(1B)and (3)applied in relation to apportionment of close company's income.

Modifications etc. (not altering text)

C1 S. 113(1B)(3) applied (19.4.1991) for the year of assessment 1988-1989 by S.I. 1991/851, regs. 1, 6

S. 113(1B) applied (28.3.1992) for the year of assessment 1989-90 by S.I. 1992/511, reg.6

C2 S. 113(1B) applied (with modifications) (23.3.1993 with effect for the year of assessment 1990-91 only) by S.I. 1993/415, regs. 1(1),6

Marginal Citations

M1 1965

Sch. X 17.

M2 1952 s.514(1); 1965 Sch.X 1(1); 1966 Sch.VI 13.