Taxes Management Act 1970

1. Introductory Text

2. PART I ADMINISTRATION

   1. 1. Responsibility for certain taxes

   2. 2. General Commissioners

   3. 2A. General Commissioners: costs and expenses in legal proceedings.

   4. 3. Clerk to General Commissioners.

   5. 3A. General Commissioners and clerks: indemnity.

   6. 4. Special Commissioners.

   7. 4A. Deputy Special Commissioners.

   8. 5. General and Special Commissioners.

   9. 6. Declarations on taking office.

3. PART II RETURNS OF INCOME AND GAINS

   1. Income tax

      1. 7. Notice of liability to income tax and capital gains tax.

      2. 7A. Disregard of certain NRCGT gains for purposes of section 7

      3. 8. Personal return.

      4. 8ZA. Interpretation of section 8(4A)

      5. 8A. Trustee’s return.

      6. 8B. Withdrawal by HMRC of notice under section 8 or 8A

      7. 8C. Returns so far as relating to capital gains tax

      8. 9. Returns to include self-assessment.

      9. 9ZA. Amendment of personal or trustee return by taxpayer

      10. 9ZB. Correction of personal or trustee return by Revenue

      11. 9A. Notice of enquiry

      12. 9B. Amendment of return by taxpayer during enquiry

      13. 9C. Amendment of self-assessment during enquiry to prevent loss of tax

      14. 9D. Choice between different Cases of Schedule D

   2. Corporation tax

      1. 10. Notice of liability to corporation tax.

      2. 11. Return of profits.

      3. 11A. Notice of liability to capital gains tax.

      4. 11AA. Return of profits to include self-assessment.

      5. 11AB. Power to enquire into return of profits.

      6. 11AC. Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.

      7. 11AD. Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.

      8. 11AE. Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.

      9. 12. Information about chargeable gains.

   3. NRCGT returns

      1. 12ZA. Interpretation of sections 12ZB to 12ZN

      2. 12ZB. NRCGT return

      3. 12ZBA. Elective NRCGT return

      4. 12ZC. Single return in respect of two or more non-resident CGT disposals

      5. 12ZD. NRCGT returns: grant and exercise of options

      6. 12ZE. NRCGT return to include advance self-assessment

      7. 12ZF. The “amount notionally chargeable”

      8. 12ZG. Cases where advance self-assessment not required

      9. 12ZH. NRCGT returns and annual self-assessment: section 8

      10. 12ZI. NRCGT returns and annual self-assessment: section 8A

      11. 12ZJ. Sections 12ZA to 12ZI: determination of residence status

      12. 12ZK. Amendment of NRCGT return by the taxpayer

      13. 12ZL. Correction of NRCGT return by HMRC

      14. 12ZM. Notice of enquiry

      15. 12ZN. Amendment of return by taxpayer during enquiry

   4. Partnerships

      1. 12AA. Partnership return.

      2. 12AAA. Withdrawal by HMRC of notice under section 12AA

      3. 12AB. Partnership return to include partnership statement.

      4. 12ABZA. Partnership returns: overseas partners in investment partnerships etc

      5. 12ABZAA. Returns relating to LLP not carrying on business etc with view to profit

      6. 12ABZB. Partnership return conclusive as to partnership shares

      7. 12ABA. Amendment of partnership return by taxpayer

      8. 12ABB. Correction of partnership return by Revenue

      9. 12AC. Notice of enquiry

      10. 12AD. Amendment of partnership return by taxpayer, or referral of dispute, during enquiry

      11. 12ADA. AIFM firms

      12. 12AE. Choice between different Cases of Schedule D

   5. UK Economic Interest Groupings and European Economic Interest Groupings

      1. 12A. UK Economic Interest Groupings and European Economic Interest Groupings.

   6. Records

      1. 12B. Records to be kept for purposes of returns.

   7. Voluntary returns

      1. 12D. Returns made otherwise than pursuant to a notice

4. PART III OTHER RETURNS AND INFORMATION

   1. 13. Persons in receipt of taxable income belonging to others.

   2. 14. Return of lodgers and inmates.

   3. 15. Return of employees' earnings etc.

   4. 15A. Non-resident's staff are UK client's employees for section 15 purposes

   5. 16. Fees, commissions, etc.

   6. 16A. Agency workers.

   7. 17. Interest paid or credited by banks, building societies, etc. without deduction of income tax.

   8. 18. Interest paid without deduction of income tax.

   9. 18A. Other payments and licences etc.

   10. 18B. Savings income: regulations about European and international aspects

   11. 18C. Regulations under section 18B: provision about “paying agents”

   12. 18D. Content of regulations under section 18B: supplementary provision

   13. 18E. Interpretation of sections 18B to 18D: “prescribed” etc

   14. 19. Information for purposes of charge on profits of UK property businesses or under Schedule A.

   15. Production of accounts, books and other information

       1. 19A. Power to call for documents for purposes of certain enquiries.

       2. 20. Power to call for documents of taxpayer and others.

       3. 20A. Power to call for papers of tax accountant.

       4. 20B. Restrictions on powers under section 20A.

       5. 20BA. Orders for the delivery of documents.

       6. 20BB. Falsification etc. of documents.

       7. 20C. Entry with warrant to obtain documents.

       8. 20CC. Procedure where documents etc. are removed.

       9. 20D. Interpretation of ss.20 to 20C.

       10. 21. Stock jobbers’ transactions.

   16. Surtax

       1. 22. Additional particulars for surtax.

       2. 23. Power to obtain copies of registers of securities.

       3. 24. Power to obtain information as to income from securities.

   17. Chargeable gains

       1. 25. Issuing houses, stockbrokers, auctioneers, etc.

       2. 26. Nominee shareholders.

       3. 27. Settled property.

       4. 28. Non-resident companies and trusts.

5. PART 3A REFERRAL OF QUESTIONS DURING ENQUIRY

   1. 28ZA. Referral of questions during enquiry

   2. 28ZB. Withdrawal of notice of referral

   3. 28ZC. Regulations with respect to referrals

   4. 28ZD. Effect of referral on enquiry

   5. 28ZE. Effect of determination

6. PART IV ASSESSMENT AND CLAIMS

   1. 28A. Completion of enquiry into personal or trustee return ...

   2. 28AA. Amendment of return of profits made for wrong period.

   3. 28AB. Provisions supplementary to section 28AA.

   4. 28B. Completion of enquiry into partnership return

   5. 28C. Determination of tax where no return delivered.

   6. 28D. Determination of corporation tax where no return delivered.

   7. 28E. Determination of corporation tax where notice complied with in part.

   8. 28F. Corporation tax determinations: supplementary.

   9. 28G. Determination of amount notionally chargeable where no NRCGT return delivered

   10. 28H. Simple assessments by HMRC: personal assessments

   11. 28I. Simple assessments by HMRC: trustees

   12. 28J. Power to withdraw a simple assessment

   13. 29. Assessment where loss of tax discovered.

   14. 29A. Non-resident CGT disposals: determination of amount which should have been assessed

   15. 30. Recovery of overpayment of tax, etc.

   16. 30A. Assessing procedure.

   17. 30AA. Assessing income tax on trustees and personal representatives

   18. 30B. Amendment of partnership statement where loss of tax discovered.

   19. 30C. Transfer pricing records: carelessness for the purposes of section 29

   20. 30D. Transfer pricing records: carelessness for the purposes of section 30B

   21. 31. Appeals: right of appeal

   22. 31A. Appeals: notice of appeal

   23. 31AA. Taxpayer's right to query simple assessment

   24. 31B. Appeals: appeals to General Commissioners

   25. 31C. Appeals: appeals to Special Commissioners

   26. 31D. Appeals: election to bring appeal before Special Commissioners

   27. Overpaid tax, excessive assessments etc

       1. 32. Double assessment.

       2. 33. Recovery of overpaid tax etc

   28. Time limits

       1. 34. Ordinary time limit of 4 years.

       2. 34A. Ordinary time limit for self-assessments

       3. 35. Time limit: income received after year for which it is assessable

       4. 36. Loss of tax brought about carelessly or deliberately etc

       5. 36A. Loss of tax involving offshore matter or offshore transfer

       6. 37. Neglect: income tax and capital gains tax.

       7. 37A. Effect of assessment where allowances transferred.

       8. 38. Modification of s.37 in relation to partnerships.

       9. 39. Neglect: corporation tax.

       10. 40. Assessment on personal representatives.

       11. 41. Leave of General or Special Commissioners required for certain assessments.

   29. Corporation tax determinations

       1. 41A. Determination procedure

       2. 41B. Reduction of determination

       3. 41C. Time limits

   30. Claims

       1. 42. Procedure for making claims etc.

       2. 43. Time limit for making claims.

       3. 43A. Further assessments: claims etc.

       4. 43B. Limits on application of section 43A.

       5. 43C. Consequential claims etc

       6. 43D. Claims for double taxation relief in relation to petroleum revenue tax

       7. 43E. Making of income tax claims by electronic communications etc

       8. 43F. Effect of directions under section 43E

7. PART V APPEALS AND OTHER PROCEEDINGS

   1. Jurisdiction

      1. 44. General Commissioners.

      2. 45. Quorum of Special Commissioners.

      3. 46. General and Special Commissioners.

      4. 46A. Regulations about jurisdiction.

      5. 46B. Questions to be determined by Special Commissioners.

      6. 46C. Jurisdiction of Special Commissioners over certain claims included in returns.

      7. 46D. Questions to be determined by the relevant tribunal.

      8. 47. Special jurisdiction relating to tax on chargeable gains.

      9. 47A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      10. 47B. Special jurisdiction relating to Business Expansion Scheme.

   2. Appeals

      1. 47C. Meaning of tribunal

      2. 48. Application to appeals and other proceedings

      3. 49. Late notice of appeal

      4. 49A. Appeal: HMRC review or determination by tribunal

      5. 49B. Appellant requires review by HMRC

      6. 49C. HMRC offer review

      7. 49D. Notifying appeal to the tribunal

      8. 49E. Nature of review etc

      9. 49EA. Nature of review: penalties under Schedule 24 to FA 2021

      10. 49F. Effect of conclusions of review

      11. 49FA. Effect of conclusions of review: penalties under Schedule 24 to FA 2021

      12. 49G. Notifying appeal to tribunal after review concluded

      13. 49H. Notifying appeal to tribunal after review offered but not accepted

      14. 49I. Interpretation of sections 49A to 49H

      15. 50. Procedure.

      16. 51. Power of Commissioners to obtain information from appellant.

      17. 52. Evidence.

      18. 53. Appeals against summary determination of penalties.

      19. 54. Settling of appeals by agreement.

      20. 54A. No questioning in appeal of amounts of certain social security income

      21. 54B. Notifications of taxable amounts of certain social security income

      22. 54C. Interpretation of sections 54A and 54B: “appropriate officer” etc

      23. 55. Recovery of tax not postponed.

      24. 56. Payment of tax where there is a further appeal

      25. 56A. Appeals from the Special Commissioners.

      26. 56B. Regulations about practice and procedure.

      27. 56C. Power of Special Commissioners to order costs.

      28. 56D. Power of Special Commissioners to publish reports of decisions.

   3. Chargeable gains

      1. 57. Regulations about appeals.

      2. 57A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 57B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

   4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      1. 58. Proceedings in tax cases in Northern Ireland.

      2. 59. Election for county court in Northern Ireland.

8. PART VA Payment of Tax

   1. Income tax and capital gains tax

      1. 59A. Payments on account of income tax.

      2. 59AZA. Payments on account of capital gains tax: disposals of land etc

      3. 59AA. Non-resident CGT disposals: payments on account of capital gains tax

      4. 59AB. Amounts payable on account: recovery

      5. 59B. Payment of income tax and capital gains tax: assessments other than simple assessments.

      6. 59BA. Payment of income tax and capital gains tax: simple assessments

      7. 59BB. CGT exit charge payment plans

      8. 59C. Surcharges on unpaid income tax and capital gains tax.

   2. Corporation tax

      1. 59D. General rule as to when corporation tax is due and payable.

      2. 59DA. Claim for repayment in advance of liability being established.

      3. 59E. Further provision as to when corporation tax is due and payable.

      4. 59F. Arrangements for paying tax on behalf of group members

      5. 59FA. CT exit charge payment plans

      6. 59FB. CT payment plans for tax on certain transactions with EEA residents

   3. Managed payment plans

      1. 59G. Managed payment plans

      2. 59H. Balancing of instalments for the purposes of section 59G

9. PART VI COLLECTION AND RECOVERY

   1. 60. Issue of demand notes and receipts.

   2. Distraint and poinding

      1. 61. Distraint by collectors.

      2. 62. Priority of claim for tax.

      3. 63. Recovery of tax in Scotland

      4. 63A. Sheriff officer’s fees and outlays.

      5. 64. Priority of claim for tax in Scotland.

   3. Court proceedings

      1. 65. Magistrates’ courts.

      2. 66. County courts.

      3. 67. Inferior courts in Scotland.

      4. 68. High Court, etc.

   4. Supplemental

      1. 69. Recovery of penalty ... or interest

      2. 70. Evidence.

      3. 70A. Payments by cheque.

10. PART VII PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.

    1. Income Tax

       1. 71. Bodies of persons.

       2. 72. Trustees, guardians, etc., of incapacitated persons.

       3. 73. Further provision as to infants.

       4. 74. Personal representatives.

       5. 75. Receivers appointed by a court.

       6. 76. Protection for certain trustees, agents and receivers.

    2. Capital gains tax

       1. 77. Application of Part VII to capital gains tax.

       2. 77A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. PART 7A Holders of licences under the Petroleum Act 1998

    1. Licence-holders' liabilities for tax assessed on non-UK residents

       1. 77B. Pre-conditions for serving secondary-liability notice

       2. 77C. Secondary-liability notices

       3. 77D. Payments under secondary-liability notices

       4. 77E. Exception for certain pre-1974 cases

    2. Exemption certificates

       1. 77F. Issue, cancellation and effect of exemption certificates

       2. 77G. Liabilities for assessments made after exemption certificate cancelled

    3. Supplementary

       1. 77H. Calculations under sections 77C(3) and 77G(7)

       2. 77I. Information

       3. 77J. Meaning of “related to a licence” as respects tax, or profits or gains

       4. 77K. Other definitions in Part 7A

12. PART VIII CHARGES ON NON-RESIDENTS

    1. Income tax

       1. 78. Method of charging non-residents.

       2. 79. Profits from branch or agency.

       3. 80. Charge on percentage of turnover.

       4. 81. Taxation on basis of merchanting profit.

       5. 82. Savings.

       6. 83. Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.

    2. Capital gains tax

       1. 84. Gains from branch or agency.

    3. Corporation tax

       1. 85. Application of Part VIII to corporation tax.

       2. 85A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13. PART IX INTEREST ON OVERDUE TAX

    1. 86. Interest on overdue income tax and capital gains tax.

    2. 86A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 87. Interest on overdue income tax deducted at source

    4. 87A. Interest on overdue corporation tax etc.

    5. 88. Interest on tax recovered to make good loss due to taxpayer’s fault.

    6. 88A. Determinations under section 88.

    7. 89. The prescribed rate of interest.

    8. 90. Interest on tax payable gross

    9. 91. Effect on interest of reliefs.

    10. 91A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    11. 92. Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.

14. PART X PENALTIES, ETC.

    1. 93. Failure to make return for income tax and capital gains tax.

    2. 93A. Failure to make partnership return.

    3. 94. Failure to make return for corporation tax.

    4. 95. Incorrect return or accounts for income tax or capital gains tax.

    5. 95A. Incorrect partnership return or accounts.

    6. 96. Incorrect return or accounts for corporation tax.

    7. 97. Incorrect return or accounts: supplemental.

    8. 97AA. Failure to produce documents under section 19A.

    9. 97A. Two or more tax-geared penalties in respect of the same tax.

    10. 98. Special returns, etc.

    11. 98A. Special penalties in the case of certain returns.

    12. 98B. UK Economic Interest Groupings and European Economic Interest Groupings.

    13. 98C. Notification under Part 7 of Finance Act 2004

    14. 99. Assisting in preparation of incorrect return, etc.

    15. 99A. Certificates of non-liability to income tax.

    16. 99B. Declarations under Chapter 2 of Part 15 of ITA 2007

    17. 100. Determination of penalties by officer of the Board.

    18. 100A. Provisions supplementary to section 100.

    19. 100B. Appeals against penalty determinations.

    20. 100C. Penalty proceedings before First-tier Tribunal .

    21. 100D. Penalty proceedings before court.

    22. 101. Evidence for purposes of proceedings relating to penalties.

    23. 102. Mitigation of penalties.

    24. 103. Time limits for penalties.

    25. 103ZA. Disapplication of sections 100 to 103 in the case of certain penalties

    26. 103A. Interest on penalties.

    27. 104. Saving for criminal proceedings.

    28. 105. Admissibility of evidence not affected by offer of settlement etc.

    29. 106. Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.

    30. Evasion

        1. 106A. Offence of fraudulent evasion of income tax

    31. Offshore income, assets and activities

        1. 106B. Offence of failing to give notice of being chargeable to tax

        2. 106C. Offence of failing to deliver return

        3. 106D. Offence of making inaccurate return

        4. 106E. Exclusions from offences under sections 106B to 106D

        5. 106F. Offences under sections 106B to 106D: supplementary provision

        6. 106G. Penalties for offences under sections 106B to 106D

        7. 106H. Regulations under sections 106E and 106F

    32. Scotland

        1. 107. Criminal liability for false statements made to obtain allowances.

15. PART XI MISCELLANEOUS AND SUPPLEMENTAL

    1. Settlements

       1. 107A. Relevant trustees.

    2. Companies

       1. 108. Responsibility of company officers.

       2. 109. Corporation tax on close company in connection with loans or benefits to participators etc.

       3. 109A. Residence of companies

    3. Companies ceasing to be UK resident

       1. 109B. Provisions for securing payment by company of outstanding tax

       2. 109C. Penalty for company's failure to comply with section 109B

       3. 109D. Penalty for other persons if company fails to comply with section 109B

       4. 109E. Liability of other persons for unpaid tax

       5. 109F. Interpretation of sections 109B to 109E

    4. Valuation

       1. 110. Valuation of land: power of entry.

       2. 111. Valuation of assets: power to inspect.

    5. Documents

       1. 112. Loss, destruction or damage to assessments, returns, etc.

       2. 113. Form of returns and other documents.

       3. 114. Want of form or errors not to invalidate assessments, etc.

       4. 115. Delivery and service of documents.

       5. 115A. Electronic lodgement of tax returns, etc.

       6. 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. Northern Ireland

       1. 117. Action of ejectment in Northern Ireland.

    7. Interpretation

       1. 118. Interpretation.

16. PART XII GENERAL

    1. 119. Commencement and construction.

    2. 120. Short title.

17. SCHEDULES

    1. SCHEDULE 1

       FORMS OF DECLARATIONS

       1. PART I GENERAL AND SPECIAL COMMISSIONERS AND OTHERS

       2. PART II COMMISSIONERS OF INLAND REVENUE

       3. PART III INSPECTORS, COLLECTORS AND OTHER OFFICERS

    2. SCHEDULE 1AA

       Orders for production of documents

       1. Introduction

          1. 1. The provisions of this Schedule supplement section 20BA.

       2. Authorised officer of the Board

          1. 2. (1) In section 20BA(1) an “ authorised officer of the...

       3. Notice of application for order

          1. 3. (1) A person is entitled— (a) to notice of the...

       4. Obligations of person given notice of application

          1. 4. (1) A person who has been given notice of intention...

       5. Exception of items subject to legal privilege

          1. 5. (1) Section 20BA does not apply to items subject to...

       6. Resolution of disputes as to legal privilege

          1. 6. (1) The Board may make provision by regulations for the...

       7. Complying with an order

          1. 7. (1) The Board may make provision by regulations as to...

       8. Procedure where documents are delivered

          1. 8. (1) The provisions of section 20CC(3) to (9) apply in...

       9. Sanction for failure to comply with order

          1. 9. (1) If a person fails to comply with an order...

       10. Notice of order etc.

           1. 10. The Board may make provision by regulations as to the...

       11. General provisions about regulations

           1. 11. Regulations under this Schedule— (a) may contain such incidental, supplementary...

    3. SCHEDULE 1AB

       Recovery of overpaid tax etc

       1. Claim for relief for overpaid tax etc

          1. 1. (1) This paragraph applies where— (a) a person has paid...

       2. Cases in which Commissioners not liable to give effect to claim

          1. 2. (1) The Commissioners are not liable to give effect to...

       3. Making a claim

          1. 3. (1) A claim under this Schedule may not be made...

       4. Determinations under section 28C: special rules

          1. 3A. (1) This paragraph applies where— (a) a determination has been...

       5. The claimant: one person accountable for amounts payable by another etc

          1. 4. (1) Sub-paragraph (2) applies where, under a relevant enactment, a...

       6. The claimant: partnerships

          1. 5. (1) This paragraph applies where— (a) a trade, profession or...

       7. Assessment of claimant in connection with claim

          1. 6. (1) This paragraph applies where— (a) a claim is made...

       8. Amendment of partnership return etc in connection with claim

          1. 7. (1) This paragraph applies where— (a) a claim is made...

       9. Contract settlements

          1. 8. (1) In paragraph 1(1)(a) the reference to an amount paid...

       10. Interpretation

           1. 9. (1) In this Schedule “ the Commissioners ” means the...

    4. SCHEDULE 1A

       Claims etc. not included in returns

       1. Preliminary

          1. 1. In this Schedule— “ claim ” means a claim or...

       2. Making of claims

          1. 2. (1) Subject to any provision in the Taxes Acts for...

       3. Keeping and preserving of records

          1. 2A. (1) Any person who may wish to make a claim...

       4. Amendments of claims

          1. 3. (1) Subject to sub-paragraph (2) below— (a) at any time...

       5. Giving effect to claims and amendments

          1. 4. (1) Subject to sub-paragraphs (1A), (3) to (5) below ......

       6. Power to enquire into claims

          1. 5. (1) An officer of the Board may enquire into—

       7. Power to call for documents for purposes of enquiries

          1. 6. (1) This paragraph applies where an officer of the Board...

       8. Appeal against notice to produce documents, etc

          1. 6A. (1) An appeal may be brought against a requirement imposed...

       9. Completion of enquiry into claim

          1. 7. (1) An enquiry under paragraph 5 above is completed when...

       10. Giving effect to such amendments

           1. 8. (1) An officer of the Board or the Board shall,...

       11. Appeals against such amendments

           1. 9. (1) An appeal may be brought against—

           2. 10. An appeal against any conclusion stated or amendment made by...

           3. 11. (1) Subject to paragraph 10 above and the following provisions...

    5. SCHEDULE 1B

       Claims for relief involving two or more years

       1. Preliminary

          1. 1. (1) In this Schedule— (a) any reference to a claim...

       2. Loss relief

          1. 2. (1) This paragraph applies where a person makes a claim...

       3. Relief for fluctuating profits of farming etc.

          1. 3. (1) This paragraph applies where a person who is or...

       4. Relief claimed by virtue of section 224(4) of ITTOIA 2005

          1. 4. (1) This paragraph applies where— (a) a person who claims...

       5. Carry-back of post-cessation etc. receipts

          1. 5. (1) This paragraph applies where a person who has received...

       6. Backward spreading of certain payments

          1. 6. (1) This paragraph applies where a person who has received...

    6. SCHEDULE 2

       JURISDICTION IN APPEALS ON CLAIMS

       1. Appeal from inspector

          1. 1. . . . . . . . . . ....

          2. 2. . . . . . . . . . ....

       2. Supplemental

          1. 3. . . . . . . . . . ....

    7. SCHEDULE 3

       Rules for assigning proceedings to General Commissioners

       1. Introductory

          1. 1. In this Schedule— “ the relevant place ” means the...

       2. General rule for income and capital gains tax proceedings

          1. 2. (1) In the case of any proceedings relating to income...

       3. Pay As You EarnPAYE appeals

          1. 3. (1) In the case of an appeal in exercise of...

       4. Corporation tax et ceteralaetc.

          1. 4. (1) In the case of the proceedings mentioned in sub-paragraph...

       5. Procedure for making elections, et ceteralaetc.

          1. 5. (1) An election by a taxpayer for the purposes of...

          2. 6. An election by an officer of the Board for the...

       6. Partnerships

          1. 7. In the case of proceedings relating to a partnership to...

       7. Directions by the Board

          1. 8. (1) The Board may give a direction in relation to...

          2. 9. (1) The Board may give directions for determining the relevant...

       8. Other provisions

          1. 10. The provisions of this Schedule have effect subject to sections...

    8. SCHEDULE 3ZA

       Date by which payment to be made after amendment or correction of self-assessment

       1. General

          1. 1. (1) This Schedule specifies the day by which tax has...

       2. Amendment of personal or trustee return by the taxpayer

          1. 2. (1) This paragraph applies where an amount of tax is...

       3. Correction of personal or trustee return by Revenue

          1. 3. (1) This paragraph applies where an amount of tax is...

       4. Amendment of personal or trustee return to prevent loss of tax

          1. 4. (1) This paragraph applies where an amount of tax is...

       5. Amendment of personal or trustee return by closure notice

          1. 5. (1) This paragraph applies where an amount of tax or...

       6. Amendment consequential on amendment of partnership return by taxpayer

          1. 6. (1) This paragraph applies where an amount of tax is...

       7. Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute

          1. 7. (1) This paragraph applies where an amount of tax is...

       8. Amendment consequential on amendment of partnership return by closure notice

          1. 8. (1) This paragraph applies where an amount of tax is...

       9. Amendment consequential on amendment of partnership return to prevent loss of tax

          1. 9. (1) This paragraph applies where an amount of tax is...

       10. Amendment consequential on amendment of partnership return by way of error or mistake relief

           1. 10. . . . . . . . . . ....

       11. Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement

           1. 11. (1) This paragraph applies where an amount of tax is...

    9. SCHEDULE 3ZAA

       CGT exit charge payment plans

       1. Introduction

          1. 1. (1) This Schedule makes provision for certain persons who are...

       2. Eligibility

          1. 2. (1) This paragraph applies where a person resident in an...

          2. 3. (1) This paragraph applies where the relevant trustees of a...

       3. Tax to which a plan relates

          1. 4. (1) A CGT exit charge payment plan may relate to—...

       4. Payment by instalments

          1. 5. A CGT exit charge payment plan must provide for the...

       5. Entering into a plan

          1. 6. (1) To enter into a CGT exit charge payment plan,...

       6. Contents of a plan

          1. 7. (1) If the taxpayer is eligible under paragraph 2, a...

       7. Effect of a plan

          1. 8. (1) This paragraph applies where a CGT exit charge payment...

       8. Supplementary

          1. 9. If, for the purposes of any double taxation arrangements, a...

          2. 10. In this Schedule— “ deferrable exit charge ” has the...

    10. SCHEDULE 3ZB

        CT exit charge payment plans

        1. PART 1 company ceasing to be resident in UK

           1. Circumstances in which CT exit charge payment plan may be entered into

              1. 1. (1) This Part of this Schedule and Part 3 of...

           2. Qualifying corporation tax

              1. 2. (1) The company is liable to pay qualifying corporation tax...

           3. Interpretation: exit charge assets and liabilities

              1. 3. (1) This paragraph applies for the purposes of this Part...

        2. PART 2 Non-UK resident companies with UK permanent establishments

           1. Circumstances in which CT exit charge payment plan may be entered into

              1. 4. (1) This Part of this Schedule and Part 3 of...

           2. Qualifying corporation tax

              1. 5. (1) The company is liable to pay qualifying corporation tax...

           3. Interpretation: exit charge assets and liabilities

              1. 6. (1) This paragraph applies for the purposes of this Part...

        3. PART 3 Entering into a CT exit charge payment plan

           1. Introduction

              1. 7. (1) As to when this Part of this Schedule applies,...

           2. Entering into a CT exit charge payment plan

              1. 8. (1) A Part 1 company or a Part 2 company...

           3. Effect of CT exit charge payment plan

              1. 9. (1) This paragraph applies where a CT exit charge payment...

           4. Content of CT exit charge payment plan

              1. 10. (1) A CT exit charge payment plan entered into by...

           5. The payment method

              1. 11. (1) Where a CT exit charge payment plan is entered...

           6. All of outstanding balance due

              1. 12. (1) Where an event mentioned in subparagraph (2) occurs, the...

           7. All of outstanding balance attributable to particular exit charge asset or liability due

              1. 13. (1) This paragraph applies where— (a) a trigger event occurs...

           8. Part of outstanding balance attributable to particular exit charge asset or liability due

              1. 14. (1) This paragraph applies if— (a) a partial trigger event...

    11. SCHEDULE 3ZC

        CT Payment plans for tax on certain transactions with EEA residents

        1. Introduction

           1. 1. This Schedule makes provision enabling a company that is liable...

        2. Qualifying corporation tax

           1. 2. (1) For the purposes of this Schedule a company is...

        3. Qualifying transactions

           1. 3. (1) For the purposes of this Schedule each of the...

        4. Eligibility to enter a CT payment plan

           1. 4. (1) A company that is liable to pay qualifying corporation...

        5. Application to enter a CT payment plan

           1. 5. A company that is liable to pay qualifying corporation tax...

        6. Entering into a CT payment plan

           1. 6. (1) A company enters into a CT payment plan if—...

        7. Content of CT payment plan

           1. 7. (1) A CT payment plan entered into by a company...

        8. Effect of CT payment plan

           1. 8. (1) This paragraph applies where a CT payment plan is...

        9. The payment method: instalments

           1. 9. (1) Where a CT payment plan is entered into by...

        10. The payment method: all of outstanding balance due

            1. 10. (1) Where at any time after a CT payment plan...

        11. All of outstanding balance attributable to particular qualifying transaction due

            1. 11. (1) This paragraph applies where— (a) a CT payment plan...

        12. Part of outstanding balance attributable to particular qualifying transaction due

            1. 12. (1) This paragraph applies where— (a) a CT payment plan...

    12. SCHEDULE 3A

        Electronic lodgement of tax returns, etc.

        1. Part I Tax returns: general

           1. The basic rule

              1. 1. (1) Sub-paragraph (2) below applies where a person is—

           2. Returns to which Schedule applies

              1. 2. (1) This Schedule applies to a notice requiring a return...

        2. Part II Documents supporting certain tax returns

           1. 3. (1) This paragraph applies where— (a) a person is required...

        3. Part III The conditions

           1. Approved persons

              1. 4. (1) The first condition is that the transmission must be...

           2. Approved manner of transmission

              1. 5. (1) The second condition applies if the person who makes...

           3. Content of transmission

              1. 6. The third condition is that the transmission must signify, in...

           4. Procedure for accepting electronic transmissions

              1. 7. (1) The fourth condition is that the information transmitted must...

        4. Part IV Hard copies of information transmitted

           1. Provisions about making of hard copies

              1. 8. (1) A hard copy is made in accordance with this...

           2. Meaning of “hard copy”

              1. 9. In this Part of this Schedule “ hard copy ”,...

        5. Part V Status of information

           1. Exercise of powers

              1. 10. (1) Sub-paragraphs (2) to (5) below apply where information transmitted...

           2. Proceedings

              1. 11. (1) Sub-paragraphs (2) to (4) below apply where—

    13. SCHEDULE 4

        SAVINGS AND TRANSITORY PROVISIONS

        1. Declaration of secrecy

           1. 1. (1) Section 6(4) of this Act shall not apply to...

        2. Information about interest paid or credited without deduction of tax by banks, etc.

           1. 2. A notice served under section 29 of the Income Tax...

        3. Assessments

           1. 3. (1) Section 36 of this Act shall not apply to...

        4. Claims

           1. 4. (1) This paragraph has effect as respects relief under any...

           2. 5. An appeal, or other proceedings in the nature of an...

           3. 6. . . . . . . . . . ....

        5. Choice of Commissioners to hear proceedings

           1. 7. Neither section 44 of this Act nor any other provision...

        6. Settling of appeals by agreement

           1. 8. . . .

        7. Interest on tax

           1. 9. (1) . . . (2) For the purposes of section...

        8. Penalties, etc.

           1. 10. Section 98 of this Act shall have effect as if...

           2. 11. Section 103(2) of this Act shall not apply to tax...

           3. 12. The repeals made by the principal Act shall not affect...

        9. Northern Ireland

           1. 13. . . .

           2. 14. Part V of this Act, and the repeal by the...