Taxes Management Act 1970

is chargeable to income tax or capital gains tax for any year of assessment, and

has not received a notice under section 8 of this Act requiring a return for that year of his total income and chargeable gains,

all payments of, or on account of, income from it during that year, and

all income from it for that year which does not consist of payments,

in determining that person’s liability to tax, or

in the making of deductions or repayments of tax under section 203 of the principal Act.

income from which income tax has been deducted;

income from or on which income tax is treated as having been deducted or paid; or

income chargeable under Schedule F,

in which he is assessed under section 9 or 29 of this Act in respect of that year, and

which is not paid on or before the 31st January next following that year.

in relation to income F33(other than gains treated as arising under Chapter II of Part XIII of the principal Act), the persons who are trustees when the income arises and any persons who subsequently become trustees; and

in relation to gains treated as arising under Chapter II of Part XIII of the principal Act, the persons who are trustees in the year of assessment in which the gains arise and any persons who subsequently become trustees; and

in relation to chargeable gains, the persons who are trustees in the year of assessment in which the chargeable gains accrue and any persons who subsequently become trustees.

to make and deliver to the officer, on or before the day mentioned in subsection (1A) below, a return containing such information as may reasonably be required in pursuance of the notice, and

to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.

the 31st January next following the year of assessment, or

where the notice under this section is given after the 31st October next following the year, the last day of the period of three months beginning with the day on which the notice is given

the amounts in which a person is chargeable to income tax and capital gains tax are net amounts, that is to say, amounts which take into account any relief or allowance a claim for which is included in the return; and

the amount payable by a person by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source and any tax credits to which section 231 of the principal Act applies.

to make and deliver to the officer, on or before the day mentioned in subsection (1A) below, a return containing such information as may reasonably be required in pursuance of the notice, and

to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required;

the 31st January next following the year of assessment, or

where the notice under this section is given after the 31st October next following the year, the last day of the period of three months beginning with the day on which the notice is given

the amounts in which a person is chargeable to income tax and capital gains tax are net amounts, that is to say, amounts which take into account any relief or allowance a claim for which is included in the return; and

the amount payable by a person by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source and any tax credits to which section 231 of the principal Act applies.

references in section 9 or 28C of this Act to a person to whom a notice has been given under this section being chargeable to tax; and

references in section 29 of this Act to such a person being assessed to tax,

an assessment of the amounts in which, on the basis of the information contained in the return and taking into account any relief or allowance a claim for which is included in the return, the person making the return is chargeable to income tax and capital gains tax for the year of assessment; and

an assessment of the amount payable by him by way of income tax, that is to say, the difference between the amount in which he is assessed to income tax under paragraph (a) above and the aggregate amount of any income tax deducted at source and any tax credits to which section 231 of the principal Act applies

on or before the 30th September next following the year, or

where the notice under section 8 or 8A of this Act is given after the 31st July next following the year, within the period of two months beginning with the day on which the notice is given.

make the assessment on his behalf on the basis of the information contained in the return, and

send him a copy of the assessment so made;

the day on which the return was delivered, or

if the correction is required in consequence of an amendment of the return under section 9ZA of this Act, the day on which that amendment was made.

to the officer of the Board by whom the notice of correction was given,

before the end of the period of 30 days beginning with the date of issue of the notice of correction.

to the person whose return it is (“the taxpayer”),

within the time allowed.

if the return was delivered on or before the filing date, up to the end of the period of twelve months after the filing date;

if the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

if the return is amended under section 9ZA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.

For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.

at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or

after an enquiry into the return has been completed,

otherwise, the amendment takes effect when the closure notice is issued.

beginning with the day on which notice of enquiry is given, and

ending with the day on which the enquiry is completed.

that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and

that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,

beginning with the day on which notice of enquiry is given, and

ending with the day on which the enquiry is completed.

alternative methods are allowed by the Tax Acts for bringing amounts into charge to tax,

the return is made using one of those methods but could have been made using an alternative method, and

an officer of the Board determines which of the alternative methods is to be used,

in computing profits chargeable to tax under Case I or II of Schedule D, or

as amounts within Case III, IV or V of that Schedule.

unless the amount or value of the consideration for its acquisition exceeded [F70£6,000], any asset which is tangible movable property and is not within the exceptions in [F65section F71262(6)] of the said Act (terminal markets and currency), or

any assets acquired as trading stock.

the amount in which each partner chargeable to income tax for any year of assessment is so chargeable F76and the amount payable by way of income tax by each such partner, and

the amount in which each partner chargeable to corporation tax for any period is so chargeable,

the amount in which a partner is chargeable to income tax or corporation tax is a net amount, that is to say, an amount which takes into account any relief or allowance for which a claim is made; and

the amount payable by a partner by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source and any tax credits to which section 231 of the principal Act applies.

to make and deliver to the officer in respect of such period as may be specified in the notice, on or before such day as may be so specified, a return containing such information as may reasonably be required in pursuance of the notice, and

to deliver with the return F79such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.

to make and deliver to the officer in respect of such period as may be specified in the notice, on or before such day as may be so specified, a return containing such information as may reasonably be required in pursuance of the notice, and

to deliver with the return such accounts and statements as may reasonably be so required;

the 31st January next following the year of assessment concerned, or

where the notice under this section is given after the 31st October next following the year, the last day of the period of three months beginning with the day on which the notice is given.

the first anniversary of the end of the relevant period, or

where the notice under this section is given more than nine months after the end of the relevant period, the last day of the period of three months beginning with the day on which the notice is given;

a declaration by the person making the return to the effect that it is to the best of his knowledge correct and complete.

with respect to any disposal of partnership property during a period to which F81... the return relates, the like particulars as if the partnership were liable to tax on any chargeable gain accruing on the disposal, and

with respect to any acquisition of partnership property, the particulars required under section 12(2) of this Act F82or paragraph 13 of Schedule 18 to the Finance Act 1998.

where a partner is for the time being nominated for the purposes of this subsection by a majority of the relevant partners, that partner; and

in the case of each such period F92as is mentioned in paragraph (a) above and each of the partners, the amount which, on that basis and (where applicable) taking into account any such relief or allowance, is equal to his share of that income, loss, F93consideration, tax, credit or charge.

a person delivers a purported partnership return (“the relevant return”) in respect of a period (“the relevant period”),

the LLP does not carry on a business with a view to profit in the relevant period (and, accordingly, its activities are not treated as mentioned in paragraph (b)(i)).

any enactment relating to, or applying for the purposes of, an enactment within paragraph (a).

“partner” includes purported partner, and

“partnership” includes the purported partnership.

the partner’s return under section 8 or 8A of this Act, or

the partner’s company tax return,

the day on which the return was delivered, or

if the correction is required in consequence of an amendment of the return under section 12ABA of this Act, the day on which that amendment was made.

to the officer of the Board by whom the notice of correction was given,

before the end of the period of 30 days beginning with the date of issue of the notice of correction.

the partner’s return under section 8 or 8A of this Act, or

the partner’s company tax return,

to the partner who made and delivered the return, or his successor,

within the time allowed.

if the return was delivered on or before the filing date, up to the end of the period of twelve months after the filing date;

if the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

if the return is amended under section 12ABA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.

For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.

at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or

after an enquiry into the return has been completed,

under section 9A(1) of this Act to each partner who at that time has made a return under section 8 or 8A of this Act or at any subsequent time makes such a return, or

under paragraph 24 of Schedule 18 to the Finance Act 1998 to each partner who at that time has made a company tax return or at any subsequent time makes such a return.

otherwise, the amendment takes effect when the closure notice is issued.

no amendment to give effect to that amendment (“the deferred amendment”) shall be made under section 12ABA(3) of this Act (consequential amendment of partners’ returns) while the enquiry is in progress;

if the deferred amendment does not take effect but is taken into account as mentioned in subsection (3)(a)(i) above, section 28B(4) of this Act (amendment of partners’ returns consequential on amendment of partnership return by closure notice) applies accordingly; and

if the deferred amendment takes effect under subsection (3)(b) above, any necessary amendment under section 12ABA(3) of this Act may then be made.

beginning with the day on which notice of enquiry is given, and

ending with the day on which the enquiry is completed.

alternative methods are allowed by the Tax Acts for bringing amounts into charge to tax,

the return is made using one of those methods but could have been made using an alternative method, and

an officer of the Board determines which of the alternative methods is to be used,

for income tax purposes, in section 9D(2) of this Act;

for corporation tax purposes, in paragraph 84(2) or (3) of Schedule 18 to the Finance Act 1998.

In the case of a grouping which is registered in Great Britain or Northern Ireland or has an establishment registered in Great Britain or Northern Ireland, and inspector may by a notice given to the grouping require the grouping—

to make and deliver to the inspector within the time limited by the notice a return containing such information as may be required in pursuance of the notice, and

to deliver with the return such accounts and statements as may be required in pursuance of the notice.

to make and deliver to the inspector within the time limited by the notice a return containing such information as may be required in pursuance of the notice, and

to deliver with the return such accounts and statements as may be required in pursuance of the notice,

keep all such records as may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period; and

in the case of a person carrying on a trade, profession or business alone or in partnership or a company, the fifth anniversary of the 31st January next following the year of assessment or (as the case may be) the sixth anniversary of the end of the period;

in any other case, the first anniversary of the 31st January next following the year of assessment F110...

is required, by such a notice as is mentioned in subsection (1) above given at any time after the end of the day mentioned in subsection (2) above, to make and deliver a return for a year of assessment or other period; and

has in his possession at that time any records which may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period,

the duty under that subsection shall include a duty to preserve until F113the end of the relevant day all supporting documents relating to such items as are mentioned in paragraph (a)(i) or (ii) above.

any certificate or other record (however described) which is required by regulations under section 566(1) of the principal Act to be given to a sub-contractor (within the meaning of Chapter IV of Part XIII of that Act) on the making of a payment to which section 559 of that Act (deductions on account of tax) applies;

the records which the person fails to keep or preserve are records falling within paragraph (a) of subsection (4A) above; and

an officer of the Board is satisfied that any facts which he reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence furnished to him.

a person engaged in the letting of property shall be treated as carrying on a trade; and

“supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.

a person delivers a purported return (“the relevant return”) under section 8, 8A or 12AA (“the relevant section”) for a year of assessment or other period (“the relevant period”),

no notice under the relevant section has been given to the person in respect of the relevant period, and

HMRC treats the relevant return as a return made and delivered in pursuance of such a notice.

treat a relevant notice as having been given to the person on the day the relevant return was delivered, and

treat the relevant return as having been made and delivered in pursuance of that notice (and, accordingly, treat it as if it were a return under the relevant section).

in relation to section 8 or 8A, a notice under that section in respect of the relevant period;

in relation to section 12AA, a notice under section 12AA(3) requiring the person to deliver a return in respect of the relevant period, on or before the day the relevant return was delivered (or, if later, the earliest day that could be specified under section 12AA).

is in a form, and is delivered in a way, that a corresponding return could have been made and delivered had a relevant notice been given, and

purports to be a return under the relevant section.

to furnish the officer with such accounts or particulars as he may reasonably require for that purpose.

to produce to the officer such documents as are in the taxpayer’s possession or power and as the officer may reasonably require for the purpose of making a determination for the purposes of section F1679D(1)(c) or 12AE(1)(c) of this Act, and

to furnish the officer with such accounts or particulars as he may reasonably require for that purpose.

the copies must be photographic or otherwise by way of facsimile; and

if so required by a notice in writing given by the officer, in the case of any document specified in the notice, the original must be produced for inspection by him within such time (which shall not be less than 30 days) as may be specified in the notice.

any pending appeal by him, or

any pending referral to the Special Commissioners under section 28ZA of this Act to which he is a party.

if it appears to them that the production of the document or the furnishing of the accounts or particulars was reasonably required by the officer of the Board for the purpose mentioned in F173subsection (2) or (2A) above, confirm the notice under that subsection so far as relating to the requirement; or

if it does not so appear to them, set aside that notice so far as so relating.

to furnish to him such particulars as the inspector may reasonably require as being relevant to, or to the amount of, any such liability.]

to furnish to a named officer of the Board such particulars as the Board may reasonably require as being relevant to, or to the amount of, any such liability].

a notice is not to be given by him except with the consent of a General or Special Commissioner; and

the Commissioner is to give his consent only on being satisfied that in all the circumstances the inspector is justified in proceeding under this section.

that the person to whom it relates may have failed or may fail to comply with any provision of the Taxes Acts; and

that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax.]

in the case of a notice under subsection (1) above, by the person to whom the notice applies, or

in the case of a notice under subsection (3) above, by the taxpayer concerned,

that the notice relates to a taxpayer whose identity is not known to the inspector or to a class of taxpayers whose individual identities are not so known;

there are reasonable grounds for believing that the taxpayer or any of the class of taxpayers to whom the notice relates may have failed or may fail to comply with any provision of the Taxes Acts;

that any such failure is likely to have led or to lead to serious prejudice to the proper assessment or collection of tax; and

that the information which is likely to be contained in the documents to which the notice relates is not readily available from another source.

personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or

journalistic material (as defined in section 13 of that Act),

the notice shall require documents to be delivered (or delivered or made available), or particulars to be furnished, within such time (which, except in the case of a notice under subsection (2) above, shall not be less than thirty days after the date of the notice) as may be specified in the notice; and

the person to whom they are delivered, made available or furnished may take copies of them or of extracts from them.]

the person to whom the notice applies (in the case of a notice under subsection (1) above), or

the taxpayer concerned (in the case of a notice under subsection (3) above),

which would, or might, identify any person who has provided the inspector with any information which he took into account in deciding whether to apply for consent; or

if the Commissioner giving the required consent has given a direction that that information is not to be subject to the obligation imposed by that subsection.

is convicted of an offence in relation to tax (whenever committed) by or before any court in the United Kingdom; or

has [F187a penalty imposed on ] him (whether before or after the passing of that Act) under section 99 of this Act,

personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or

journalistic material (as defined in section 13 of that Act).

the notice shall require documents to be delivered within such time (which shall not be less than thirty days after the date of the notice) as may be specified in the notice; and

the inspector may take copies of them or of extracts from them.]

for this purpose an appeal is to be treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing it or, in the case of a conviction in Scotland, until the expiration of 28 days from the date of conviction; and

references here to appeal include further appeal but, in relation to the [F189imposition] of a penalty, do not include appeal against the amount of the penalty.

the copies must be photographic or otherwise by way of facsimile; and

if so required by the inspector (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board (failure to comply with this requirement counting as failure to comply with the notice).

the notice being given by an inspector with consent under section 20(7), the Commissioner giving consent has also given approval to the exclusion;

the notice being given by the Board, they have applied to a General or Special Commissioner for, and obtained, that approval.

does not oblige a person who has been appointed as an auditor for the purposes of any enactment to deliver or make available documents which are his property and were created by him or on his behalf for or in connection with the performance of his functions under that enactment, and

does not oblige a tax adviser to deliver or make available documents which are his property and consist of relevant communications.

a person in relation to whose tax affairs he has been appointed, or

any other tax adviser of such a person,

the information within subsection (11) or (12) is contained in some other document, and

deliver to the inspector (or, where subsection (3) above applies, the Board) a copy (which is photographic or otherwise by way of facsimile) of any parts of the document which contain the information within subsection (11) or (12), and

if so required by the inspector (or, as the case may be, the Board), make available for inspection by a named officer of the Board such parts of the document as contain that information;

that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, tax is being, has been or is about to be committed, and

that documents which may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person.

ten working days after the day on which notice of the order is served on him, or

such shorter or longer period as may be specified in the order.

For this purpose a “working day” means any day other than a Saturday, Sunday or public holiday.

an application for an order may be made to the sheriff for the sheriffdom in which any of the addresses is situated, and

where the sheriff makes an order in respect of a person residing or having a place of business in his own sheriffdom, he may also make orders in respect of all or any of the other persons to whom the information relates (whether or not they have an address within the sheriffdom).

he has been required by a notice under section 20 or 20A above F200or an order under section 20BA above, or

he has been given an opportunity in accordance with section 20B(1) above,

with the written permission of a General or Special Commissioner, the inspector or an officer of the Board,

after the document has been delivered or, in the case within section 20(3) or (8A) above, inspected, or

after a copy has been delivered in accordance with section 20B(4) or (14) above and the original has been inspected.

after the date of the period of six months beginning with the date on which an opportunity to deliver the document was given, or

after an application for consent to a notice being given in relation to the document has been refused.

on summary conviction, to a fine not exceeding the statutory maximum;

on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.

there is reasonable ground for suspecting that an offence involving [F203serious fraud] in connection with, or in relation to, tax [F203is being, has been or is about to be] committed and that evidence of it is to be found on premises specified in the information; and

in applying under this section, the officer acts with the approval of the Board given in relation to the particular case,

any offence which involves fraud is for the purposes of this section an offence involving serious fraud if its commission had led, or is intended or likely to lead, either to substantial financial gain to any person or to serious prejudice to the proper assessment or collection of tax; and

an offence which, if considered alone, would not be regarded as involving serious fraud may nevertheless be so regarded if there is reasonable ground for suspecting that it forms part of a course of conduct which is, or but for its detection would be, likely to result in serious prejudice to the proper assessment or collection of tax.

by more than such number of officers of the Board as may be specified in the warrant;

outside such times of day as may be so specified;

if the warrant so provides, otherwise than in the presence of a constable in uniform .

take with him such other persons as appear to him to be necessary;

seize and remove any things whatsoever found there which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of such an offence as is mentioned in subsection (1) above; and

search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such things;

an officer who enters the premises as mentioned in subsection (3) above has reasonable cause to believe may be required as evidence for the purposes mentioned in paragraph (b) of that subsection, and

is accessible from the premises,

communications between a professional legal adviser and his client or any person representing his client made in connection with the giving of legal advice to the client;

communications between a professional legal adviser and his client or any person representing his client or between such an adviser or his client or any such representative and any other person made in connection with or in contemplation of legal proceedings and for the purposes of such proceedings; and

if the occupier of the premises concerned is present at the time the search is to begin, shall supply a copy of the warrant endorsed with his name to the occupier;

if at that time the occupier is not present but a person who appears to the officer to be in charge of the premises is present, shall supply such a copy to that person; and

if neither paragraph (a) nor paragraph (b) above applies, shall leave such a copy in a prominent place on the premises.

petitions for the issue of warrants in respect of all the premises to which the information relates may be made to the sheriff for a sheriffdom in which any of the premises is situated, and

where the sheriff issues a warrant in respect of premises situated in his own sheriffdom, he shall also have jurisdiction to issue warrants in respect of all or any of the other premises to which the information relates.

This does not affect any power or jurisdiction of a sheriff to issue a warrant in respect of an offence committed within his own sheriffdom.

to be the occupier of premises from which it was removed, or

to have had custody or control of it immediately before the removal,

for use as evidence at a trial for an offence, or

for forensic examination or for investigation in connection with an offence,

has been removed by an officer of the Board, and

is retained by the Board for the purpose of investigating an offence,

allow the person who made the request access to it under the supervision of an officer of the Board for the purpose of photographing it or copying it, or

photograph or copy it, or cause it to be photographed or copied.

that investigation;

the investigation of an offence other than the offence for the purposes of the investigation of which the thing was removed; or

in England and Wales, a Circuit judge;

in Scotland, a sheriff; and

in Northern Ireland, a county court judge.

on behalf of persons other than the person carrying on the business;

by that person on his own behalf; or

a mixture of the two.

is made by that other person in the course of a business within subsection (1) above, and

is a payment treated by that other person as made in respect of interest on securities,

constitutes a receipt by that other person in the course of a business within subsection (1) above, and

is a receipt treated by that other person as accruing in respect of interest on securities,

is available to that person; and

is or may be relevant to whether that person has incurred such a liability, or to the extent of such a liability.

any person, being a registered or inscribed holder of any United Kingdom securities, who, in any year of assessment, has received on behalf of any other person any income arising from any such securities, or

the parties to the transactions,

the number or amount of the shares or securities dealt with in the respective transactions, and

the amount or value of the consideration.

the parties to the transactions,

the number or amount of the shares or securities dealt with in the respective transactions, and

the amount or value of the consideration.

the parties to the transactions,

the amounts dealt with in those transactions respectively, and

the amount or value of the consideration.

holds himself out at all normal times in compliance with the rules of The Stock Exchange as willing to buy and sell shares or securities of the kind concerned at a price specified by him, and

is recognised as doing so by the Council of The Stock Exchange.