Modifications etc. (not altering text)
C1Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))
C2Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
C3Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
C4Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))
C5Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
C6Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))
C7Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
C8Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)
C9Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5
C10Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)
C11Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)
C12Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)
C13Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)
C14Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2
C15Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43
Textual Amendments
F1Words in Sch. 36 para. 21 cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 8(3); S.I. 2009/3054, art. 2
21(1)Where a person has made a tax return in respect of a chargeable period under section 8, 8A or 12AA of TMA 1970 (returns for purpose of income tax and capital gains tax), a taxpayer notice may not be given for the purpose of checking that person's income tax position or capital gains tax position in relation to the chargeable period.U.K.
(2)Where a person has made a tax return in respect of a chargeable period under paragraph 3 of Schedule 18 to FA 1998 (company tax returns), a taxpayer notice may not be given for the purpose of checking that person's corporation tax position in relation to the chargeable period.
(3)Sub-paragraphs (1) and (2) do not apply where, or to the extent that, any of conditions A to D is met.
(4)Condition A is that a notice of enquiry has been given in respect of—
(a)the return, or
(b)a claim or election (or an amendment of a claim or election) made by the person in relation to the chargeable period in respect of the tax (or one of the taxes) to which the return relates (“relevant tax”),
and the enquiry has not been completed [F2so far as relating to the matters to which the taxpayer notice relates].
(5)In sub-paragraph (4), “notice of enquiry” means a notice under—
(a)section 9A or 12AC of, or paragraph 5 of Schedule 1A to, TMA 1970, or
(b)paragraph 24 of Schedule 18 to FA 1998.
(6)Condition B is that [F3, as regards the person,] an officer of Revenue and Customs has reason to suspect that—
(a)an amount that ought to have been assessed to relevant tax for the chargeable period may not have been assessed,
(b)an assessment to relevant tax for the chargeable period may be or have become insufficient, or
(c)relief from relevant tax given for the chargeable period may be or have become excessive.
(7)Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking [F4the] person's [F5position as regards any tax other than income tax, capital gains tax or corporation tax].
(8)Condition D is that the notice is given for the purpose of obtaining any information or document that is required (or also required) for the purpose of checking the person's position as regards any deductions or repayments [F6of tax or withholding of income] referred to in paragraph 64(2) [F7or (2A)] (PAYE etc).
[F8(9)In this paragraph references to the person who made the return are only to that person in the capacity in which the return was made.]
Textual Amendments
F2Words in Sch. 36 para. 21(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 36
F3Words in Sch. 36 para. 21(6) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(2)
F4Word in Sch. 36 para. 21(7) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(3)
F5Words in Sch. 36 para. 21(7) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 8(2); S.I. 2009/3054, art. 2
F6Words in Sch. 36 para. 21(8) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(4)(a)
F7Word in Sch. 36 para. 21(8) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(4)(b)
F8Sch. 36 para. 21(9) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 9(5)
Modifications etc. (not altering text)
C16Sch. 36 para. 21 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(2)
Commencement Information
I1Sch. 36 para. 21 in force at 1.4.2009 by S.I. 2009/404, art. 2