C251PART I ADMINISTRATION
C417C3501F633Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
a
income tax,
b
corporation tax, and
c
capital gains tax.
F7482 General Commissioners
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F7502A General Commissioners: costs and expenses in legal proceedings.
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F7493 Clerk to General Commissioners.
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F7513A General Commissioners and clerks: indemnity.
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F7524Special Commissioners.
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F7534A Deputy Special Commissioners.
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F7545 General and Special Commissioners.
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6 Declarations on taking office.
F7551
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F7562
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F6343
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F6344
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F7575
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PART II RETURNS OF INCOME AND GAINS
Income tax
C111C443C4447F184Notice of liability to income tax and capital gains tax.
1
Every person who—
a
is chargeable to income tax or capital gains tax for any year of assessment, and
b
has not received a notice under section 8 of this Act requiring a return for that year of his total income and chargeable gains,
shall, subject to subsection (3) below, within six months from the end of that year, give notice to an officer of the Board that he is so chargeable.
2
3
A person shall not be required to give notice under subsection (1) above in respect of a year of assessment if for that year his total income consists of income from sources falling within subsections (4) to (7) below and he has no chargeable gains.
4
A source of income falls within this subsection in relation to a year of assessment if—
a
all payments of, or on account of, income from it during that year, and
b
all income from it for that year which does not consist of payments,
have or has been taken into account in the making of deductions or repayments of tax under F521PAYE regulations.
5
A source of income falls within this subsection in relation to any person and any year of assessment if all income from it for that year has been or will be taken into account—
a
in determining that person’s liability to tax, or
b
in the making of deductions or repayments of tax under F521PAYE regulations.
6
A source of income falls within this subsection in relation to any person and any year of assessment if all income from it for that year is—
a
income from which income tax has been deducted;
b
income from or on which income tax is treated as having been deducted or paid; or
c
income chargeable under F597Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),
7
A source of income falls within this subsection in relation to any person and any year of assessment if all income from it for that year is F230income on which he could not become liable to tax under a self-assessment made under section 9 of this Act in respect of that year.
F9828
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F2299
For the purposes of this Act the relevant trustees of a settlement are—
a
F350aa
in relation to gains treated as arising under F600Chapter 9 of Part 4 of ITTOIA 2005, the persons who are trustees in the year of assessment in which the gains arise and any persons who subsequently become trustees; and
b
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.
C1C154C206C445C4468F1Personal return.
F1851
For the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment, F277and the amount payable by him by way of income tax for that year, he may be required by a notice given to him by an officer of the Board—
a
to make and deliver to the officer F703..., a return containing such information as may reasonably be required in pursuance of the notice, and
b
to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.
F7041A
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F2781AA
For the purposes of subsection (1) above—
a
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
1B
In the case of a person who carries on a trade, profession, or business in partnership with one or more other persons, a return under this section shall include each amount which, in any relevant statement, is stated to be equal to his share of any income, F231loss, tax, credit or charge for the period in respect of which the statement is made.
1C
In subsection (1B) above “relevant statement” means a statement which, as respects the partnership, falls to be made under section 12AB of this Act for a period which includes, or includes any part of, the year of assessment or its basis period.
F7051D
A return under this section for a year of assessment (Year 1) must be delivered—
a
in the case of a non-electronic return, on or before 31st October in Year 2, and
b
in the case of an electronic return, on or before 31st January in Year 2.
1E
But subsection (1D) is subject to the following two exceptions.
1F
Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—
a
during the period of 3 months beginning with the date of the notice (for a non-electronic return), or
b
on or before 31st January (for an electronic return).
1G
Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.
1H
The Commissioners—
a
shall prescribe what constitutes an electronic return, and
b
may make different provision for different cases or circumstances.
2
Every return under this section shall include a declaration by the person making the return to the effect than the return is to the best of his knowledge correct and complete.
3
A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.
4
Notices under this section may require different information, accounts and statements in relation to different descriptions of person.
F9834A
Subsection (4B) applies if a notice under this section is given to a person within section 8ZA of this Act (certain persons employed etc by person not resident in United Kingdom who perform their duties for UK clients).
4B
The notice may require a return of the person's income to include particulars of any general earnings (see section 7(3) of ITEPA 2003) paid to the person.
F2325
In this section and sections 8A, 9 and 12AA of this Act, any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income.
8ZAF984Interpretation of section 8(4A)
1
For the purposes of section 8(4A) of this Act, a person (“F”) is within this section if each of conditions A to C is met.
2
Condition A is that F performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.
3
Condition B is that the office or employment is under or with a person who—
a
is not resident in the United Kingdom, but
b
is resident outside the United Kingdom.
4
Condition C is that the duties are performed for the benefit of a person who—
a
is resident in the United Kingdom, or
b
carries on a trade, profession or vocation in the United Kingdom.
C448C4478AF1 Trustee’s return.
F1861
For the purpose of establishing the amounts in which F233the relevant trustees of a settlement, and the settlors and beneficiaries, are chargeable to income tax and capital gains tax for a year of assessment, F279and the amount payable by him by way of income tax for that year, an officer of the Board may by a notice given to F234any relevant trustee require the trustee—
a
to make and deliver to the officer F706... , a return containing such information as may reasonably be required in pursuance of the notice, and
b
to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required;
and a notice may be given to any one trustee or separate notices may be given to each trustee or to such trustees as the officer thinks fit.
F7071A
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F2801AA
For the purposes of subsection (1) above—
a
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
F7081B
A return under this section for a year of assessment (Year 1) must be delivered—
a
in the case of a non-electronic return, on or before 31st October in Year 2, and
b
in the case of an electronic return, on or before 31st January in Year 2.
1C
But subsection (1B) is subject to the following two exceptions.
1D
Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—
a
during the period of 3 months beginning with the date of the notice (for a non-electronic return), or
b
on or before 31st January (for an electronic return).
1E
Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.
1F
The Commissioners—
a
shall prescribe what constitutes an electronic return, and
b
may make different provision for different cases or circumstances.
2
Every return under this section shall include a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete.
3
A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.
4
Notices under this section may require different information, accounts and statements in relation to different descriptions of settlement.
F2355
The following references, namely—
a
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
b
references in section 29 of this Act to such a person being assessed to tax,
shall be construed as references to the relevant trustees of the settlement being so chargeable or, as the case may be, being so assessed.
C207C450C4499F187 Returns to include self-assessment.
F2811
Subject to F351subsections (1A) and (2) below, every return under section 8 or 8A of this Act shall include a self-assessment, that is to say—
a
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
b
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 F602section 397(1) F731or F923397A(1) of ITTOIA 2005 applies
C295F3521A
The tax to be assessed on a person by a self-assessment shall not include any tax F639which—
a
is chargeable on the scheme administrator of a registered pension scheme under Part 4 of the Finance Act 2004,
ab
is chargeable on the sub-scheme administrator of a sub-scheme under Part 4 of the Finance Act 2004 as modified by the Registered Pensions (Splitting of Schemes) Regulations 2006, or
b
is chargeable on the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003.
C352C3512
A person shall not be required to comply with subsection (1) above if he makes and delivers his return for a year of assessment—
a
on or before the F70931st October next following the year, or
b
where the notice under section 8 or 8A of this Act is given after the F71031st August next following the year, within the period of two months beginning with the day on which the notice is given.
C352C3513
Where, in making and delivering a return, a person does not comply with subsection (1) above, an officer of the Board shall if subsection (2) above applies, and may in any other case—
a
make the assessment on his behalf on the basis of the information contained in the return, and
b
send him a copy of the assessment so made;
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C352C351F4533A
An assessment under subsection (3) above is treated for the purposes of this Act as a self-assessment and as included in the return.
F4544
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F4545
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F4546
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C3279ZAF455Amendment of personal or trustee return by taxpayer
1
A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.
2
An amendment may not be made more than twelve months after the filing date.
F7123
In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—
a
31st January of Year 2, or
b
if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.
9ZB Correction of personal or trustee return by Revenue
1
An officer of the Board may amend a return under section 8 or 8A of this Act so as to correctF988—
a
obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)F989, and
b
anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.
2
A correction under this section is made by notice to the person whose return it is.
3
No such correction may be made more than nine months after—
a
the day on which the return was delivered, or
b
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.
4
A correction under this section is of no effect if the person whose return it is gives notice rejecting the correction.
5
Notice of rejection under subsection (4) above must be given—
a
to the officer of the Board by whom the notice of correction was given,
b
before the end of the period of 30 days beginning with the date of issue of the notice of correction.
C208C354C353F4629A Notice of enquiry
1
An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“notice of enquiry”)—
a
to the person whose return it is (“the taxpayer”),
b
within the time allowed.
2
The time allowed is—
a
if the return was delivered on or before the filing date, up to the end of the period of twelve months F717after the day on which the return was delivered;
b
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;
c
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.
3
A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 9ZA of this Act.
F5794
An enquiry extends to—
a
anything contained in the return, or required to be contained in the return, including any claim or election included in the return,
b
consideration of whether to give the taxpayer a transfer pricing notice under F987section 168(1) of TIOPA 2010 (provision not at arm’s length: medium-sized enterprise),
F629c
consideration of whether to give the taxpayer a notice under F986section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief),
but this is subject to the following limitation.
5
If the notice of enquiry is given as a result of an amendment of the return under section 9ZA of this Act—
a
at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or
b
after an enquiry into the return has been completed,
the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.
6
In this section “the filing date” F711means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A.
9BF462Amendment of return by taxpayer during enquiry
1
This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer) at a time when an enquiry is in progress into the return.
2
The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.
3
So far as the amendment affects the amount stated in the self-assessment included in the return as the amount of tax payable, it does not take effect while the enquiry is in progress and—
a
if the officer states in the closure notice that he has taken the amendment into account and that—
i
the amendment has been taken into account in formulating the amendments contained in the notice, or
ii
his conclusion is that the amendment is incorrect,
the amendment shall not take effect;
b
otherwise, the amendment takes effect when the closure notice is issued.
4
For the purposes of this section the period during which an enquiry is in progress is the whole of the period—
a
beginning with the day on which notice of enquiry is given, and
b
ending with the day on which the enquiry is completed.
9CF462Amendment of self-assessment during enquiry to prevent loss of tax
1
This section applies where an enquiry is in progress into a return as a result of notice of enquiry by an officer of the Board under section 9A(1) of this Act.
2
If the officer forms the opinion—
a
that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and
b
that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,
he may by notice to the taxpayer amend the assessment to make good the deficiency.
3
In the case of an enquiry which under section 9A(5) of this Act is limited to matters arising from an amendment of the return, subsection (2) above only applies so far as the deficiency is attributable to the amendment.
4
For the purposes of this section the period during which an enquiry is in progress is the whole of the period—
a
beginning with the day on which notice of enquiry is given, and
b
ending with the day on which the enquiry is completed.
F6059DF462Choice between different Cases of Schedule D
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Corporation tax
F35310Notice of liability to corporation tax.
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F35311 Return of profits.
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F23611A Notice of liability to capital gains tax.
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F35411AA Return of profits to include self-assessment.
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F35411AB Power to enquire into return of profits.
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F35411AC Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.
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F35411AD Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.
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F35411AE Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.
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F94212 Information about chargeable gains.
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F188Partnerships
S. 12AA and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 184; S.I. 1998/3173, art. 2
C15512AA Partnership return.
F2371
Where a trade, profession or business is carried on by two or more persons in partnership, for the purpose of facilitating the establishment of the following amounts, namely—
a
the amount in which each partner chargeable to income tax for any year of assessment is so chargeable F287and the amount payable by way of income tax by each such partner, and
b
the amount in which each partner chargeable to corporation tax for any period is so chargeable,
an officer of the Board may act under subsection (2) or (3) below (or both).
F2881A
For the purposes of subsection (1) above—
a
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
2
An officer of the Board may by a notice given to the partners require such person as is identified in accordance with rules given with the notice F283or a successor of his—
a
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
b
to deliver with the return F238such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.
3
An officer of the Board may by notice given to any partner require the partner F286or a successor of his—
a
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
b
to deliver with the return such accounts and statements as may reasonably be so required;
and a notice may be given to any one partner or separate notices may be given to each partner or to such partners as the officer thinks fit.
F7134
In the case of a partnership which includes one or more individuals, a notice under subsection (2) or (3) above may specify different days depending on whether a return in respect of a year of assessment (Year 1) is electronic or non-electronic.
4A
The day specified for a non-electronic return must not be earlier than 31st October of Year 2.
4B
The day specified for an electronic return must not be earlier than 31st January of Year 2.
4C
But subsections (4A) and (4B) are subject to the following two exceptions.
4D
Exception 1 is that if the notice is given after 31st July in Year 2 (but on or before 31st October)—
a
the day specified for a non-electronic return must be after the end of the period of three months beginning with the date of the notice, and
b
the day specified for an electronic return must not be earlier than 31st January.
4E
Exception 2 is that if the notice is given after 31st October in Year 2, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.
F7145
In the case of a partnership which includes one or more companies, a notice may specify different dates depending on whether a notice in respect of a relevant period is electronic or non-electronic.
5A
The day specified for a non-electronic return must not be earlier than the end of the period of nine months beginning at the end of the relevant period.
5B
The day specified for an electronic return must not be earlier than the first anniversary of the end of the relevant period.
5C
But where the notice is given more than nine months after the end of the relevant period, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.
5D
For the purposes of this section “relevant period” means the period in respect of which the return is required.
5E
The Commissioners—
a
shall prescribe what constitutes an electronic return for the purposes of this section, and
b
may make different provision for different cases or circumstances.
6
Every return under this section shall include—
a
a declaration of the name, residence and tax reference of each of the persons who have been partners—
i
for the whole of the relevant period, or
ii
for any part of that period,
and, in the case of a person falling within sub-paragraph (ii) above, of the part concerned; and
b
a declaration by the person making the return to the effect that it is to the best of his knowledge correct and complete.
7
Every return under this section shall also include, if the notice under subsection (2) or (3) above so requires—
a
F943b
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8
A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.
9
Notices under this section may require different information, accounts and statements in relation to different descriptions of partnership.
10
In this section “residence”, in relation to a company, means its registered office.
F45610A
In this Act a “partnership return” means a return in pursuance of a notice under subsection (2) or (3) above.
F28511
In this Act “successor”, in relation to a person who is required to make and deliver, or has made and delivered, F457a partnership return, but is no longer available, means—
a
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
b
where no partner is for the time being so nominated, such partner as—
i
in the case of a notice under subsection (2) above, is identified in accordance with rules given with that notice; or
ii
in the case of a notice under subsection (3) above, is nominated for the purposes of this subsection by an officer of the Board;
and “predecessor” and “successor”, in relation to a person so nominated or identified, shall be construed accordingly.
12
For the purposes of subsection (11) above a nomination under paragraph (a) of that subsection, and a revocation of such a nomination, shall not have effect in relation to any time before notice of the nomination or revocation is given to an officer of the Board.
13
In this section “relevant partner” means a person who was a partner at any time during the period for which the return was made or is required, or the personal representatives of such a person.
12ABF190Partnership return to include partnership statement.
F2391
Every F458partnership return shall include a statement (a partnership statement) of the following amounts, namely—
a
in the case of F289the period in respect of which the return is made and each period of account ending within that period—
i
the amount of income or loss from each source which, on the basis of the information contained in the return and taking into account any relief or allowance a section 42(7) claim for which is included in the return, has accrued to or has been sustained by the partnership for F290the period in question,
F291ia
the amount of the consideration which, on that basis, has accrued to the partnership in respect of each disposal of partnership property during that period,
ii
each amount of income tax which, on that basis, has been deducted or treated as deducted from any income of the partnership, or treated as paid on any such income, for that period, F645and
iii
the amount of each tax credit which, on that basis, has accrued to the partnership for that period, F646...
F646iv
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F4592
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F4593
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F4594
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5
In this section—
F460. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F515. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F240“section 42(7) claim” means a claim under any of the provisions mentioned in section 42(7) of this Act;
F240“tax credit” means a tax credit to which F990section 1109 of CTA 2010 applies F607in the case of corporation tax and section 397(1) F733or F925397A(1) of ITTOIA 2005 applies in the case of income tax.
12ABZAAF1109Returns relating to LLP not carrying on business etc with view to profit
1
This section applies where—
a
a person delivers a purported partnership return (“the relevant return”) in respect of a period (“the relevant period”),
b
the relevant return—
i
is made on the basis that the activities of a limited liability partnership (“the LLP”) are treated, under section 863 of ITTOIA 2005 or section 1273 of CTA 2009, as carried on in partnership by its members (“the purported partnership”), and
ii
relates to the purported partnership, but
c
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)).
2
For the purposes of the relevant enactments, treat the relevant return as a partnership return (and, accordingly, anything done under a relevant enactment in connection with the relevant return has the same effect as it would have if done in connection with a partnership return in a corresponding partnership case).
3
“Relevant enactment” means—
a
any of the following—
i
sections 12AC and 28B (enquiries into partnership returns),
ii
Part 4 of FA 2014 (follower notices and accelerated payment notices), and
b
any enactment relating to, or applying for the purposes of, an enactment within paragraph (a).
4
In relation to the relevant return, the relevant enactments apply with the necessary modifications, including in particular the following—
a
“partner” includes purported partner, and
b
“partnership” includes the purported partnership.
5
In this section—
“business” includes trade or profession;
“corresponding partnership case” means a corresponding case in which the limited liability partnership in question carries on a business with a view to profit in the relevant period;
“purported partner” means any person who was a member of the LLP in the relevant period;
“purported partnership return” means anything that—
- a
purports to be a partnership return, and
- b
is in a form, and is delivered in a way, that a partnership return could have been made and delivered in a corresponding partnership case.
- a
C32812ABAF461Amendment of partnership return by taxpayer
1
A partnership return may be amended by the partner who made and delivered the return, or his successor, by notice to an officer of the Board.
2
An amendment may not be made more than twelve months after the filing date.
3
Where a partnership return is amended under this section, the officer shall by notice to each of the partners amend—
a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the amendment of the partnership return.
F7154
In this section “the filing date” means—
a
in the case of a partnership which includes one or more individuals, in respect of a return for a year of assessment (Year 1)—
i
31st January of Year 2, or
ii
if the notice under section 12AA is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice, and
b
in the case of a partnership which includes one or more companies, the end of the period specified in section 12AA(5B) or (5C).
12ABB Correction of partnership return by Revenue
1
An officer of the Board may amend a partnership return so as to correctF991—
a
obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)F992, and
b
anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.
2
A correction under this section is made by notice to the partner who made and delivered the return, or his successor.
3
No such correction may be made more than nine months after—
a
the day on which the return was delivered, or
b
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.
4
A correction under this section is of no effect if the person to whom the notice of correction was given, or his successor, gives notice rejecting the correction.
5
Notice of rejection under subsection (4) above must be given—
a
to the officer of the Board by whom the notice of correction was given,
b
before the end of the period of 30 days beginning with the date of issue of the notice of correction.
6
Where a partnership return is corrected under this section, the officer shall by notice to each of the partners amend—
a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the correction of the partnership return.
Any such amendment shall cease to have effect if the correction is rejected.
12ACF463 Notice of enquiry
1
An officer of the Board may enquire into a partnership return if he gives notice of his intention to do so (“notice of enquiry”)—
a
to the partner who made and delivered the return, or his successor,
b
within the time allowed.
2
The time allowed is—
a
if the return was delivered on or before the filing date, up to the end of the period of twelve months F716after the day on which the return was delivered;
b
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;
c
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.
3
A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 12ABA of this Act.
4
An enquiry extends to anything contained in the return, or required to be contained in the return, including any claim or election included in the return, subject to the following limitation.
5
If the notice of enquiry is given as a result of an amendment of the return under section 12ABA of this Act—
a
at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or
b
after an enquiry into the return has been completed,
the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.
6
The giving of notice of enquiry under subsection (1) above at any time shall be deemed to include the giving of notice of enquiry—
a
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
b
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.
7
In this section “the filing date” means the day specified in the notice under section 12AA(2) of this Act or, as the case may be, subsection (3) of that section.
12ADF463Amendment of partnership return by taxpayer during enquiry
1
This section applies if a partnership return is amended under section 12ABA of this Act (amendment of partnership return by taxpayer) at a time when an enquiry is in progress into the return.
2
The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.
3
So far as the amendment affects any amount stated in the partnership statement included in the return, it does not take effect while the enquiry is in progress and—
a
if the officer states in the closure notice that he has taken the amendment into account and that—
i
the amendment has been taken into account in formulating the amendments contained in the notice, or
ii
his conclusion is that the amendment is incorrect,
the amendment shall not take effect;
b
otherwise, the amendment takes effect when the closure notice is issued.
4
Where the effect of an amendment is deferred under subsection (3) above—
a
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;
b
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
c
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.
5
For the purposes of this section the period during which an enquiry is in progress is the whole of the period—
a
beginning with the day on which notice of enquiry is given, and
b
ending with the day on which the enquiry is completed.
F75812AE Choice between different Cases of Schedule D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2European Economic Interest Groupings
S. 12A and cross-heading inserted (1.7.1989) by Finance Act 1990 (c. 29), s. 69, Sch. 11 paras. 2, 5
12A European Economic Interest Groupings.
1
In this section “grouping” means a European Economic Interest Grouping formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25th July 1985 (“the Council Regulation”), whether registered in Great Britain, in Northern Ireland, or elsewhere.
2
For the purposes of F189securing that members of a grouping are assessed to income tax and capital gains tax or (as the case may be) corporation tax, an inspector may act under subsection (3) or (4) below.
3
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—
a
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
b
to deliver with the return such accounts and statements as may be required in pursuance of the notice.
4
In the case of any other grouping, an inspector may by a notice given to any member of the grouping resident in the United Kingdom, or if none is to any member of the grouping, require the member—
a
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
b
to deliver with the return such accounts and statements as may be required in pursuance of the notice,
and a notice may be given to any one of the members concerned or separate notices may be given to each of them or to such of them as the inspector thinks fit.
5
Every return under this section shall include a declaration by the grouping or member making the return to the effect that the return is to the best of the maker’s knowledge correct and complete.
6
A notice under this section may require different information, accounts and statements for different periods, in relation to different descriptions of income or gains or in relation to different descriptions of member.
7
Notices under this section may require different information, accounts and statements in relation to different descriptions of grouping.
8
Subject to subsection (9) below, where a notice is given under subsection (3) above, everything required to be done shall be done by the grouping acting through its manager or, where there is more than one, any of them; but where the manager of a grouping (or each of them) is a person other than an individual, the grouping shall act through the individual, or any of the individuals, designated in accordance with the Council Regulation as the representative of the manager (or any of them).
9
Where the contract for the formation of a grouping provides that the grouping shall be validly bound only by two or more managers acting jointly, any declaration required by subsection (5) above to be included in a return made by a grouping shall be given by the appropriate number of managers.
F218Records
S. 12B and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 3; S.I. 1998/3173, art. 2
C356C35512B Records to be kept for purposes of returns.
1
Any person who may be required by a notice under section 8, 8A F355... or 12AA of this Act F944... to make and deliver a return for a year of assessment or other period shall—
a
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
F241b
preserve those records until the end of the relevant day, that is to say, the day mentioned in subsection (2) below or, where a return is required by a notice given on or before that day, whichever of that day and the following is the latest, namely—
i
ii
where no enquiries into the return F467... are so made, the day on which such an officer no longer has power to make such enquiries.
2
The day referred to in subsection (1) above is—
a
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;
b
F760or (in either case) such earlier day as may be specified in writing by the Commissioners for Her Majesty's Revenue and Customs (and different days may be specified for different cases).
F2432A
Any person who—
a
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
b
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,
shall preserve those records until the end of the relevant day, that is to say, the day which, if the notice had been given on or before the day mentioned in subsection (2) above, would have been the relevant day for the purposes of subsection (1) above.
3
In the case of a person carrying on a trade, profession or business alone or in partnership—
a
the records required to be kept and preserved under subsection (1) F244or (2A) above shall include records of the following, namely—
i
all amounts received and expended in the course of the trade, profession or business and the matters in respect of which the receipts and expenditure take place, and
ii
in the case of a trade involving dealing in goods, all sales and purchases of goods made in the course of the trade; F761...
F761b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7623A
The Commissioners for Her Majesty's Revenue and Customs may by regulations—
a
provide that the records required to be kept and preserved under this section include, or do not include, records specified in the regulations, and
b
provide that those records include supporting documents so specified.
F7634
The duty under subsection (1) or (2A) to preserve records may be discharged—
a
by preserving them in any form and by any means, or
b
by preserving the information contained in them in any form and by any means,
subject to subsection (4A) and any conditions or further exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.
F2944A
F764Subsection (4)(b) does not apply in the case of the following kinds of records—
a
any statement in writing such as is mentioned in—
i
subsection (1) of F995section 1100 of CTA 2010 (amount of qualifying distribution and tax credit), or
F648ii
section 495(1) or 975(2) or (4) of ITA 2007 (statements about deduction of income tax),
which is furnished by the company or person there mentioned, whether after the making of a request or otherwise;
F580b
any record (however described) which is required by regulations under section 70(1)(c) of the Finance Act 2004 to be given to a sub-contractor (within the meaning of section 58 of that Act) on the making of a payment to which section 61 of that Act (deductions on account of tax) applies;
c
any such record as may be requisite for making a correct and complete claim in respect of, or otherwise requisite for making a correct and complete return so far as relating to, an amount of tax—
i
which has been paid under the laws of a territory outside the United Kingdom, or
F993ii
which would have been payable under the law of a territory outside the United Kingdom (“territory F”) but for a development relief.
F9944B
In subsection (4A)(c) “development relief” means a relief—
a
given under the law of territory F with a view to promoting industrial, commercial, scientific, educational or other development in a territory outside the United Kingdom, and
b
about which provision is made in arrangements that have effect under section 2(1) of TIOPA 2010 (double taxation relief by agreement with territories outside the United Kingdom).
C2695
F2475A
Subsection (5) above does not apply where the records which the person fails to keep or preserve are records which might have been requisite only for the purposes of claims, elections or notices which are not included in the return.
F2965B
Subsection (5) above also does not apply where—
a
the records which the person fails to keep or preserve are records falling within paragraph (a) of subsection (4A) above; and
b
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.
F7655C
Regulations under this section may—
a
make different provision for different cases, and
b
make provision by reference to things specified in a notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).
6
For the purposes of this section—
a
a person engaged in the letting of property shall be treated as carrying on a trade; and
b
“supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.
F1107Voluntary returns
S. 12D and cross-heading inserted (retrospective) by Finance Act 2019 (c. 1), s. 87(1)(3) (with s. 87(4))
C47112DReturns made otherwise than pursuant to a notice
1
This section applies where—
a
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”),
b
no notice under the relevant section has been given to the person in respect of the relevant period, and
c
HMRC treats the relevant return as a return made and delivered in pursuance of such a notice.
2
For the purposes of the Taxes Acts—
a
treat a relevant notice as having been given to the person on the day the relevant return was delivered, and
b
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).
3
“Relevant notice” means—
a
in relation to section 8 or 8A, a notice under that section in respect of the relevant period;
b
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).
4
In subsection (1)(a) “purported return” means anything that—
a
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
b
purports to be a return under the relevant section.
5
Nothing in this section affects sections 34 to 36 or any other provisions of the Taxes Acts specifying a period for the making or delivering of any assessment (including self-assessment) to income tax or capital gains tax.
PART III OTHER RETURNS AND INFORMATION
C358C35713 Persons in receipt of taxable income belonging to others.
1
Every person who, in whatever capacity, is in receipt of any money or value, or of any profits or gains from any of the sources mentioned in the Income Tax Acts, of or belonging to another person who is chargeable to income tax in respect thereof, or who would be so chargeable if he were resident in the United Kingdom and not an incapacitated person, shall, whenever required to do so by a notice given to him by an inspector, prepare and deliver, within the time mentioned in the notice, a return F3... , signed by him, containing—
a
a statement of all such money, value, profits or gains, and
b
the name and address of every person to whom the same belong, and
c
a declaration whether every such person is of full age, F4... , or is resident in the United Kingdom or is an incapacitated person.
2
If any person described above is acting jointly with any other person, he shall, in like manner, deliver a return of the names and addresses of all persons joined with him at the time of delivery of the return mentioned in subsection (1) above.
F53
A notice under this section shall not require information as to any money, value, profits or gains received in a year of assessment ending more than three years before the date of the giving of the notice.]
14 Return of lodgers and inmates.
Every person, when required to do so by a notice served on him by an inspector, shall, within the time limited by the notice, prepare and deliver to the inspector a return, in writing, containing to the best of his belief—
a
the name of every lodger or inmate resident in his dwelling-house, and
b
the name and ordinary place of residence of any such lodger or inmate who has any ordinary place of residence elsewhere at which he can be assessed and who desires to be assessed at such ordinary place of residence.
C360C359F24815F523Return of employees' earnings etc.
1
Every employer, when required to do so by notice from an officer of the Board, shall, within the time limited by the notice, prepare and deliver to the officer a return relating to persons who are or have been employees of his, containing the information required under the following provisions of this section.
2
An employer shall not be required to include in his return information relating to any year of assessment if the notice is given more than five years after the 31st January next following that year.
3
A notice under subsection (1) above—
a
shall specify the employees for whom a return is to be made and may, in particular, specify individuals (by name or otherwise) or all employees of an employer or all his employees who are or have been in F524employment which, for the purposes of the benefits code in ITEPA 2003, is a taxable employment under Part 2 of that Act (see section 66) but is not an excluded employment (see section 63 of that Act); and
b
shall specify the years of assessment or other periods with respect to which the information is to be provided.
4
A notice under subsection (1) above may require the return to state the name and place of residence of an employee to whom it relates.
5
A notice under subsection (1) above may require the return to contain, in respect of an employee to whom it relates, the following particulars—
a
in the case of relevant payments made by the employer, particulars of the payments;
b
in the case of relevant payments not falling within paragraph (a) above the making of which by another person has been arranged by the employer—
i
particulars of the payments; and
ii
the name and business address of the other person; and
c
in the case of relevant payments not falling within either of the preceding paragraphs, the name and business address of any person who has, to the employer’s knowledge, made the payments.
6
Any payments made to an employee in respect of his employment are relevant payments for the purposes of this section, including—
a
payments to him in respect of expenses (including sums put at his disposal and paid away by him);
b
payments made on his behalf and not repaid; and
c
payments to him for services rendered in connection with a trade or business, whether the services were rendered in the course of his employment or not.
7
Where, for the purposes of his return, an employer apportions expenses incurred partly in or in connection with a particular matter and partly in or in connection with other matters—
a
the return shall contain a statement that the sum included in the return is the result of such an apportionment; and
b
if required to do so by notice from an officer of the Board, the employer shall prepare and deliver to the officer, within the time limited by the notice, a return containing full particulars as to the amount apportioned and the manner in which, and the grounds on which, the apportionment has been made.
8
A notice under subsection (1) above may require the return—
a
to state in respect of an employee to whom it relates whether any benefits are or have been provided for him (or for any other person) by reason of his employment, such as may give rise to charges to tax under F525the relevant provisions, that is to say, Chapters 4 to 10 of Part 3 and sections 222 and 223 of ITEPA 2003 (miscellaneous benefits in cash or in kind); and
b
if such benefits are or have been provided, to contain such particulars of those benefits as may be specified in the notice.
9
Where such benefits are provided the notice may, without prejudice to subsection (8)(b) above, require the return to contain the following particulars—
a
in the case of benefits which are or have been provided by the employer, particulars of the amounts which may be chargeable to tax by virtue of F526the relevant provisions;
b
in the case of benefits not falling within paragraph (a) above the provision of which by another person is or has been arranged by the employer—
i
particulars of the amounts which may be so chargeable; and
ii
the name and business address of the other person; and
c
in the case of benefits not falling within either of the preceding paragraphs, the name and business address of any person who has, to the employer’s knowledge, provided the benefits.
10
Where it appears to an officer of the Board that a person has, in any year of assessment, been concerned in making relevant payments to, or providing benefits to or in respect of, employees of another, the officer may at any time up to five years after the 31st January next following that year by notice require that person—
a
to deliver to the officer, within the time limited by the notice, such particulars of those payments or benefits, or of the amounts which may be chargeable to tax in respect of the benefits, as may be specified in the notice (so far as known to him); and
b
to include with those particulars the names and addresses (so far as known to him) of the employees concerned.
11
In determining, in pursuance of a notice under subsection (1) or (10) above, amounts which may be chargeable to tax by virtue of F527the relevant provisions, a person—
a
shall not make—
i
any deduction or other adjustment which he is unable to show, by reference to information in his possession or otherwise available to him, is authorised or required by F527the relevant provisions; or
ii
any deduction authorised by F528section 328(1), 362, 363, 364 or 365 of ITEPA 2003; but
b
subject to that, shall make all such deductions and other adjustments as may be authorised or required by F527the relevant provisions.
12
Where the employer is a body of persons, the secretary of the body or other officer (by whatever name called) performing the duties of secretary shall be treated as the employer for the purposes of this section.
Where the employer is a body corporate, that body corporate, as well as the secretary or other officer, shall be liable to a penalty for failure to comply with this section.
13
In this section—
“arranged” includes guaranteed and in any way facilitated;
“employee” means an office holder or employee F529whose earnings are within the charge to tax under ITEPA 2003, and related expressions are to be construed accordingly;
“relevant payments” has the meaning given by subsection (6) above; and
F530“the relevant provisions” has the meaning given by section (8)(a) above.
15AF985Non-resident's staff are UK client's employees for section 15 purposes
1
Subsection (5) applies if each of conditions A to C is met.
2
Condition A is that a person (“F”) performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.
3
Condition B is that the office or employment is under or with a person who—
a
is not resident in the United Kingdom, but
b
is resident outside the United Kingdom.
4
Condition C is that the duties are performed for the benefit of a person (“P”) who—
a
is resident in the United Kingdom, or
b
carries on a trade, profession or vocation in the United Kingdom.
5
Section 15 of this Act applies as if P were F's employer, but only so as to enable P to be required to make a return of F's name and place of residence.
C361C36216 Fees, commissions, etc.
1
Every person carrying on a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of any kind specified in the notice made during a period so specified, being—
a
payments made in the course of the trade or business, or of such part of the trade or business as may be specified in the notice, for services rendered by persons not employed in the trade or business, or
b
payments for services rendered in connection with the formation, acquisition, development or disposal of the trade or business, or any part of it, by persons not employed in the trade or business, or
c
periodical or lump sum payments made in respect of any copyright [F6public lending right, right in a registered design or design right ].
2
Every body of persons carrying on any activity which does not constitute a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of a kind specified in the notice made during a period so specified, being—
a
payments made in the course of carrying on the activity, or such part of the activity as may be specified in the notice, for services rendered by persons not employed by the said body of persons, or
b
periodical or lump sum payments made in respect of any copyright [F6public lending right, right in a registered design or design right .]
3
A return required under either of the preceding subsections shall, if the trade or business or other activity is carried on by an unincorporated body of persons (other than a company), be made and delivered by the person who is or performs the duties of secretary of the body, and the notice shall be framed accordingly.
4
A return under the preceding provisions of this section shall give the name of the person to whom each payment was made, the amount of the payment and such other particulars (including particulars as to the services or rights in respect of which the payment was made, the period over which any services were rendered and any business name and any business or home address of the person to whom payment was made) as may be specified in the notice.
5
No person shall be required under the preceding provisions of this section to include in a return—
a
particulars of any payment from which income tax is deductible, or
b
particulars of payments made to any one person where the total of the payments to that person which would otherwise fall to be included in the return does not exceed £15, or
c
particulars of any payment made in a year of assessment ending more than three years before the service of the notice requiring him to make the return.
F76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
In this section—
a
references to payments for services include references to payments in the nature of commission of any kind and
references to payments in respect of expenses incurred in connection with the rendering of services, and
b
references to the making of payments include references to the giving of any valuable consideration,
and the requirement imposed by subsection (4) above to state the amount of a payment shall, in relation to any consideration given otherwise than in the form of money, be construed as a requirement to give particulars of the consideration.
F88
In subsection (2) above references to a body of persons include references to any department of the Crown, any public or local authority and any other public body .]
C364C363F53116A Agency workers.
1
This section applies where—
a
any services which an individual provides or is obliged to provide under an agency contract are treated under section 44(2) of ITEPA 2003 as the duties of an office or employment held by him with the agency, or
b
any remuneration receivable under or in consequence of arrangements falling within section 45 of that Act is treated as earnings from an office or employment held by an individual with the agency.
2
Where this section applies—
a
section 15 above shall apply as if the individual were employed by the agency, and
b
section 16 above shall not apply to any payments made to the individual under or in consequence of the agency contract or the arrangements.
3
In this section “agency contract” and “remuneration” have the same meaning as in Chapter 7 of Part 2 of ITEPA 2003.
C3C28117 Interest paid or credited by banksF652, building societies, etc. without deduction of income tax.
1
Every person carrying on a trade or business who, in the ordinary course of the operations thereof, receives or retains money in such circumstances that interest becomes payable thereon which is paid or credited without deduction of income tax F9or after deduction of income tax, and, in particular, every F298such person who is a bankF649or building society, shall, if required to do so by notice from an inspector, make and deliver to the inspector, within the time specified in the notice, a return of all interest paid or credited by him as aforesaid during a year [F10of assessment] specified in the notice in the course of his trade or business or any such part of his trade or business as may be so specified, giving the names and addresses of the persons to whom the interest was paid or credited and stating, in each case, the amount of the interest F9actually paid or credited and (where the interest was paid or credited after deduction of income tax) the amount of the interest from which the tax was deducted and the amount of the tax deducted:
Provided that—
F11a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the year specified in a notice under this subsection shall not be a year ending more than three years before the date of the service of the notice.
F2971A
In this section “bank” has the meaning given by F650section 991 of ITA 2007.
2
Without prejudice to the generality of so much of subsection (1) above as enables different notices to be served thereunder in relation to different parts of a trade or business, separate notices may be served under that subsection as respects the transactions carried on at any branch or branches respectively specified in the notices, and any such separate notice shall, if served on the manager or other person in charge of the branch or branches in question, be deemed to have been duly served on the person carrying on the trade or business; and where such a separate notice is so served as respects the transactions carried on at any branch or branches, any notice subsequently served under the said subsection (1) on the person carrying on the trade or business shall not be deemed to extend to any transaction to which the said separate notice extends.
C23
This section shall, with any necessary adaptations, apply in relation to the National Savings Bank as if it were a trade or business carried on by the Director of Savings.
4
This section shall apply only to money received or retained in the United Kingdom, F12... .
F134A
If a person to whom any interest is paid or credited in respect of any money received or retained in the United Kingdom by notice in writing served on the person paying or crediting the interest—
a
has declared that the person beneficially entitled to the interest is a company not resident in the United Kingdom, and
b
has requested that the interest shall not be included in any return under this section,
the person paying or crediting the interest shall not be required to include the interest in any such return.
F4244B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4244C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F145
The Board may by regulations provide as mentioned in all or any of the following paragraphs—
a
that a return under subsection (1) above shall contain such further information as is prescribed if the notice requiring the return specifies the information and requires it to be contained in the return;
b
that a person required to make and deliver a return under subsection (1) above shall furnish with the return such further information as is prescribed if the notice requiring the return specifies the information and requires it to be so furnished;
F425c
that if a person is required—
i
to make and deliver a return under subsection (1) above;
ii
to include information in such a return under any provision made under paragraph (a) above; or
iii
to furnish information under any provision made under paragraph (b) above,
and the notice under subsection (1) above specifies the form in which the return is to be made and delivered, or the information is to be included or furnished, the person shall make and deliver the return, or include or furnish the information, in that form;
d
that a notice under subsection (1) above shall not require prescribed information;
and in this subsection “prescribed” means prescribed by the regulations.
F426The further information required as mentioned in paragraph (a) or (b) above may include, in prescribed cases, the name and address of the person beneficially entitled to the interest paid or credited.
6
Regulations under subsection (5) above—
a
shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons,
F427aa
may make provision with respect to the furnishing of information by persons required—
i
to make and deliver a return under subsection (1) above;
ii
to include information in such a return under any provision made under subsection (5)(a) above; or
iii
to furnish information under any provision made under subsection (5)(b) above,
including the inspection of books, documents and other records on behalf of the Board;
b
may make different provision in relation to different cases or descriptions of case, and
c
may include such supplementary, incidental, consequential or transitional provisions as appear to the Board to be necessary or expedient.
F6517
In the application of this section in relation to building societies, references to interest include references to dividends.
For this purpose “dividend” includes any distribution (whether or not described as a dividend).
F7668
References in this section to interest include references to—
a
alternative finance return within the meaning of Chapter 5 of Part 2 of the Finance Act 2005 (see section 57 of that Act), and
b
alternative finance return within the meaning of Chapter 6 of Part 6 of CTA 2009 (see sections 511 to 513 of that Act).
C28218 Interest paid without deduction of income tax.
1
Any person F428by or through whom any interest is paid in the year 1969—70 or any subsequent year of assessment without deduction of income tax F163or after deduction of income taxF15... shall, on being so required by a notice given to him by an inspector, furnish to the inspector, within the time limited by the notice—
a
the name and address of the person to whom the interest has been paid or on whose behalf the interest has been received, and
b
the amount of the interest F164actually paid or received and (where the interest has been paid or received after deduction of income tax) the amount of the interest from which the tax has been deducted and the amount of the tax deducted,
and any person F429by whom any such interest is received on behalf of another person shall on being so required furnish to the inspector the name and address of the person on whose behalf the interest has been received, and F165the amount actually received and (where the interest has been received after deduction of income tax) the amount of the interest from which the tax has been deducted and the amount of the tax deducted.
2
The persons to whom F16subsection (1) above applies include any officer in any public office or in any department of the Crown.
F4303
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4313AA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F173A
A notice under this section shall not require information with respect to interest paid F432or received in a year of assessment ending more than three years before the date of the giving of the notice.
F183B
The Board may by regulations provide as mentioned in all or any of the following paragraphs—
a
that a person required to furnish information under subsection (1) above shall furnish at the same time such further information as is prescribed if the notice concerned specifies the information and requires it to be so furnished;
b
that if a person is required to furnish information under subsection (1) above or under any provision made under paragraph (a) above, and the notice concerned specifies the form in which the information is to be furnished, the person shall furnish the information in that form;
c
that a notice under subsection (1) above shall not require prescribed information;
and in this subsection “prescribed” means prescribed by the regulations.
F433The further information required as mentioned in paragraph (a) above may include, in prescribed cases, the name and address of the person beneficially entitled to the interest paid or received.
3C
Regulations under subsection (3B) above—
a
shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons,
F434aa
may make provision with respect to the furnishing of information by persons required to furnish information under subsection (1) above, or under any provision made under subsection (3B)(a) above, including the inspection of books, documents and other records on behalf of the Board;
b
may make different provision in relation to different cases or descriptions of case, and
c
may include such supplementary, incidental, consequential or transitional provisions as appear to the Board to be necessary or expedient.
F4353D
For the purposes of this section interest shall be treated as received by any person if it is received by another person at his direction or with his consent.
3E
For the purposes of this section the following shall be treated as interest—
a
any dividend in respect of a share in a building society;
b
any amount to which a person holding a F608deeply discounted security is entitled on the redemption of that security; and
c
any foreign dividend.
F6093F
In subsection (3E)(b) above “deeply discounted security” has the same meaning as in Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply discounted securities) (see section 430 of that Act).
3G
In subsection (3E)(c) above “foreign dividend” means any annual payment, interest or dividend payable out of, or in respect of the stocks, funds, shares or securities of—
a
a body of persons that is not resident in the United Kingdom, or
b
a government or public or local authority in a country outside the United Kingdom.
F194
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7675
References in this section to interest include references to—
a
alternative finance return within the meaning of Chapter 5 of Part 2 of the Finance Act 2005 (see section 57 of that Act), and
b
alternative finance return within the meaning of Chapter 6 of Part 6 of CTA 2009 (see sections 511 to 513 of that Act).
18AF20 Other payments and licences etc.
1
Any person by whom any payment out of public funds is made by way of grant or subsidy shall, on being so required by a notice given to him by an inspector, furnish to the inspector, within the time limited by the notice—
a
the name and address of the person to whom the payment has been made or on whose behalf the payment has been received, and
b
the amount of the payment so made or received,
and any person who receives any such payment on behalf of another person shall on being so required furnish to the inspector the name and address of the person on whose behalf the payment has been received, and its amount.
2
Any person to whom licences or approvals are issued or a register is maintained shall, on being so required by a notice given to him by an inspector, furnish to the inspector within the time limited by the notice—
a
the name and address of any person who is or has been the holder of a licence or approval issued by the first-mentioned person, or to whom an entry in that register relates or related; and
b
particulars of the licence or entry.
3
The persons to whom this section applies include any department of the Crown, any public or local authority and any other public body.
4
A notice is not to be given under this section unless (in the inspector’s reasonable opinion) the information required is or may be relevant to any tax liability to which a person is or may be subject, or the amount of any such liability.
5
A notice under this section shall not require information with respect to a payment which was made, or to a licence, approval or entry which ceased to subsist—
a
before 6th April 1988; or
b
in a year of assessment ending more than three years before the date of the giving of the notice.
6
For the purposes of this section a payment is a payment out of public funds if it is provided directly or indirectly by the Crown, by any Government, public or local authority whether in the United Kingdom or elsewhere or by any Community institution.
18BF1062Savings income: regulations about European and international aspects
1
The Treasury may make regulations for implementing and for dealing with matters arising out of or related to—
a
any EU obligation created with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the laws of the other member States, and
b
any arrangements made with a territory other than a member State with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the law of the other territory.
2
In this section “savings income” means—
a
interest, apart from interest of a prescribed description, or
b
other sums of a prescribed description.
3
The power to make regulations under this section is exercisable by statutory instrument.
4
A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.
18CRegulations under section 18B: provision about “paying agents”
1
Regulations under section 18B may, in particular, require paying agents—
a
to obtain and verify prescribed descriptions of information about the identity and residence of relevant payees to whom they make savings income payments, and
b
to provide to the Commissioners for Her Majesty's Revenue and Customs, or an officer of Revenue and Customs, prescribed descriptions of information about relevant payees to whom they make savings income payments and about the savings income payments which they make to them.
2
Regulations under section 18B may include provision for the inspection on behalf of the Commissioners of books, documents and other records of persons who are, or appear to an officer to be, paying agents.
3
In this section “paying agents” means persons of a prescribed description who make savings income payments to other persons.
4
In this section “relevant payees” means—
a
persons of a prescribed description who are resident (within the meaning of regulations under section 18B) in a prescribed territory, and
b
persons of any such other description as may be prescribed.
5
For the purposes of this section, a person makes savings income payments to another person if the person—
a
makes payments of savings income to the other person, or
b
secures the payment of savings income for the other person.
6
In this section “savings income” has the same meaning as in section 18B.
7
The descriptions of persons who may be prescribed under subsection (3) include, in particular, public officers and government departments.
8
The only territories which may be prescribed under subsection (4)(a) are—
a
the other member States, and
b
territories with which arrangements such as are mentioned in section 18B(1)(b) have been made.
18DContent of regulations under section 18B: supplementary provision
1
Regulations under section 18B may include provision for notices under such regulations to be combined with notices under sections 17 and 18.
2
Regulations under section 18B may include provision about the time at or within which, and the manner in which, any requirement imposed by such regulations is to be complied with.
3
Regulations under section 18B may include provision for penalties for failure to comply with requirements imposed by such regulations, including provision applying any provision of this Act about the determination of penalties or any other matter relating to penalties.
4
Regulations under section 18B—
a
may make different provision for different cases or descriptions of case, and
b
may include incidental, supplemental, consequential and transitional provision and savings.
18EInterpretation of sections 18B to 18D: “prescribed” etc
1
In sections 18B to 18D “prescribed” means prescribed by regulations under section 18B.
2
The following provisions do not apply for the purposes of sections 18B to 18D—
a
section 118 of this Act (interpretation), and
b
section 18 of ITA 2007 (meaning of “savings income” in the Income Tax Acts).
19 Information for purposes of F611charge on profits of UK property businesses or under Schedule A.
1
For the purpose of obtaining particulars of profits or gains chargeable to tax F610under Chapter 3 of Part 3 of ITTOIA 2005F768, or under Chapter 3 of Part 4 of CTA 2009, as the profits of a UK property business (or, for chargeable periods ending before 6th April 1970, under Case VIII of Schedule D), the inspector may by notice in writing require—
a
any lessee, occupier or former lessee or occupier of land (including any person having, or having had, the use of land) to give such information as may be prescribed by the Board as to the terms applying to the lease, occupation or use of the land, and where any of those terms are established by any written instrument, to produce the instrument to the inspector,
b
any lessee or former lessee of land to give such information as may be so prescribed as to any consideration given for the grant or assignment to him of the tenancy,
c
any person who as agent manages land or is in receipt of rent or other payments arising from land to furnish the inspector with such particulars relating to payments arising therefrom as may be specified in the notice.
F7692
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In this section -—
a
“lease” includes an agreement for a lease, and any tenancy, but does not include a mortgage or heritable security, and “lessee” shall be construed accordingly but shall include the successor in title of a lessee,
b
in relation to Scotland “assignment” means an assignation.
F214
A notice under this section shall not require information with respect to—
a
the terms applying to the lease, occupation or use of the land, or
b
consideration given, or
c
payments arising,
in a year of assessment ending more than three years before the date of the giving of the notice.
Production of accounts, books and other information
F77019A Power to call for documents for purposes of certain enquiries.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F77120 Power to call for documents of taxpayer and others.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C366C36520AF22 Power to call for papers of tax accountant.
1
Where after the passing of the Finance Act 1976X1 a person—
a
is convicted of an offence in relation to tax (whenever committed) by or before any court in the United Kingdom; or
b
has [F23a penalty imposed on ] him (whether before or after the passing of that Act) under section 99 of this Act,
and he has stood in relation to others as tax accountant, an inspector authorised by the Board for the purpose of this section may by notice in writing require the person to deliver to him such documents as are in his possession or power and as (in the inspector’s reasonable opinion) contain information relevant to any tax liability to which any client of his is or has been, or may be or have been, subject, or to the amount of any such liability.
F241A
The reference to documents in subsection (1) above does not include—
a
personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984), or
b
journalistic material (as defined in section 13 of that Act).
1B
Subject to subsection (1A) above, the reference to documents in subsection (1) above is to those specified or described in the notice in question; and—
a
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
b
the inspector may take copies of them or of extracts from them.]
2
Subsection (1) above does not have effect in relation to a person convicted or penalised as there mentioned for so long as an appeal is pending against the conviction or [F25penalty]; and—
a
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
b
references here to appeal include further appeal but, in relation to the [F25imposition] of a penalty, do not include appeal against the amount of the penalty.
3
A notice is not to be given to any person under this section unless with the consent of the appropriate judicial authority; and that authority is to give his consent only on being satisfied that in all the circumstances the inspector is justified in so proceeding.
4
5
To the extent specified in section 20B below, the above provisions are subject to the restrictions of that section.
C130C246C276C27420BF22 Restrictions on powers under F772section 20A.
1
Before a notice is given to a person by an inspector F773... under section 20A, the person must have been given a reasonable opportunity to deliver F774... the documents in question F775... ; and the inspector must not apply for consent under F776... section 20A(3), until the person has been given that opportunity.
F7771A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7781B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F779... A notice under section 20A does not oblige a person to deliver documents relating to the conduct of a pending appeal by the client.
“Appeal” means appeal relating to tax.
C43
An inspector cannot F780... under section 20A(1), give notice to a F974relevant lawyer, but the notice must in any such case be given (if at all) by the Board; and accordingly in relation to a F974relevant lawyer for references in F781... section 20A to the inspector there are substituted references to the Board.
C1564
To comply with a notice under F782... section 20A(1) F783... copies of documents may be delivered instead of the originals; but—
a
the copies must be photographic or otherwise by way of facsimile; and
b
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).
F7845
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7856
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7867
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C1578
F7889
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F78810
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F78811
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F78812
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F78813
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F78814
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F97615
In this section “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.
C229C368C36720BAF436Orders for the delivery of documents.
1
The appropriate judicial authority may make an order under this section if satisfied on information on oath given by an authorised officer of the Board—
a
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
b
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.
2
An order under this section is an order requiring the person who appears to the authority to have in his possession or power the documents specified or described in the order to deliver them to an officer of the Board within—
a
ten working days after the day on which notice of the order is served on him, or
b
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.
3
Where in Scotland the information mentioned in subsection (1) above relates to persons residing or having places of business at addresses situated in different sheriffdoms—
a
an application for an order may be made to the sheriff for the sheriffdom in which any of the addresses is situated, and
b
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).
4
Schedule 1AA to this Act contains provisions supplementing this section.
C131C205C230C246C275C277C367C36920BBF27 Falsification etc. of documents.
1
Subject to subsections (2) to (4) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—
a
b
he has been given an opportunity in accordance with section 20B(1) above,
to deliver, or to deliver or make available for inspection.
2
A person does not commit an offence under subsection (1) above if he acts—
a
with the written permission of F791the tribunal, the inspector or an officer of the Board,
b
after the document has been delivered F790... , or
c
after a copy has been delivered in accordance with section 20B(4) or (14) above and the original has been inspected.
3
A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which the notice is given F438or the order is made, unless before the end of that period the inspector or an officer of the Board has notified the person in writing that the notice F439or order has not been complied with to his satisfaction.
4
A person does not commit an offence under subsection (1)(b) above if he acts—
a
after the date of the period of six months beginning with the date on which an opportunity to deliver the document was given, or
b
after an application for consent to a notice being given in relation to the document has been refused.
5
A person guilty of an offence under subsection (1) above shall be liable—
a
on summary conviction, to a fine not exceeding the statutory maximum;
b
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.
F72520C Entry with warrant to obtain documents.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F72520CC Procedure where documents etc. are removed.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20DF22 Interpretation of ss.20 to 20C.
1
For the purposes of F727sections 20A and 20BA above, “the appropriate judicial authority” is—
a
in England and Wales, a Circuit judge F596or a District Judge (Magistrates' Courts);
b
in Scotland, a sheriff; and
c
in Northern Ireland, a county court judge.
2
For the purposes of F792section 20A, a person stands in relation to another as tax accountant at any time when he assists the other in the preparation [F28or delivery of any information, return, accounts or other document which he knows will be, or is or are likely to be, used] for any purpose of tax; and his clients are all those to whom he stands or has stood in that relationship.
F7933
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C5C6C7C119C28521 Stock jobbers’ transactions.
F3361
The Board may exercise the powers conferred by this section as respects, and in connection with, any business consisting in or involving dealings in securities; and for the purposes of this section it shall be immaterial whether those dealings are or, as the case may be, were—
a
on behalf of persons other than the person carrying on the business;
b
by that person on his own behalf; or
c
a mixture of the two.
2
With a view to obtaining information about F337securities transactions in the course of a business within subsection (1) above, the Board may serve on the F338personF29... by whom the business is or has been carried on a notice requiring him to make available within a time specified in the notice, for inspection by an inspector or other officer of the Board, all such books, accounts and other documents in his possession or power as may be specified or described in the notice, being books, accounts or other documents which in the opinion of the Board contain or may contain information directly or indirectly relating to any such transactions.
3
The Board may serve on any broker a notice requiring him to make available within a time specified in the notice, for inspection by an inspector or other officer of the Board, all such books, accounts or other documents in his possession or power as may be specified or described in the notice, being books, accounts or other documents which in the opinion of the Board contain or may contain information relating directly or indirectly to F339securities transactions in the course of any business of a person other than the broker which is a business within subsection (1) above.
F3404
Where a person (“the recipient”) who is not a broker has directly or indirectly received from another person any payment which—
a
is made by that other person in the course of a business within subsection (1) above, and
b
is a payment treated by that other person as made in respect of interest on securities,
the Board may by notice in writing require the recipient to state, within a time specified in the notice, whether the amount received is in whole or in part received on behalf of, or for payment on to, a third person and (if it is) to furnish the name and address of that third person.
4A
Where a person (“the payer”) has directly or indirectly paid to another person any sum which—
a
constitutes a receipt by that other person in the course of a business within subsection (1) above, and
b
is a receipt treated by that other person as accruing in respect of interest on securities,
the Board may by notice in writing require the payer to state, within a time specified in the notice, whether the amount paid is in whole or in part received from, or paid on account of, a third person and (if it is) to furnish the name and address of that third person.
5
If, for the purpose of obtaining (from any persons F341at all) information directly or indirectly relating to any F342securities transactions in the course of a business within subsection (1) above, any person in whose name any securities are registered is so required by notice in writing by the Board, he shall state whether or not he is the beneficial owner of those securities, and, if not the beneficial owner of those securities or any of them, shall furnish the name and address of the person or persons on whose behalf the securities are registered in his name.
F3435A
Where it appears to the Board that a person may have incurred a liability to pay or account for tax under F653Chapter 2 of Part 11 or Chapter 9 of Part 15 of ITA 2007 (manufactured payments), the Board may by notice served on that person require him, within such period (not being less than 28 days) as may be specified in the notice, to provide the Board with information which—
a
is available to that person; and
b
is or may be relevant to whether that person has incurred such a liability, or to the extent of such a liability.
6
The Board may not exercise their powers under the preceding provisions of this section for the purpose of obtaining information relating to transactions in any year of assessment ending more than six years before the service of the notice.
F3447
In this section—
“broker” means any person who is a member of a recognised investment exchange, within the meaning F510given by section 285(1)(a) of the Financial Services and Markets Act 2000;
“interest” includes dividends;
“securities” includes shares and stock; and
“securities transaction” means—
- a
any transaction in securities;
- b
any transaction under which a payment which is representative of any interest on a security has been, is to be or may be made; or
- c
the making or receipt of such a payment.
- a
Surtax
F94522 Additional particulars for surtax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C28623 Power to obtain copies of registers of securities.
1
The Board may cause to be served upon any body corporate a notice requiring them to deliver to the Board within a specified time, being not less than twenty-one days, a copy, certified by a duly authorised officer of such body, of the whole of, or any specified class of entries in, any register containing the names of the holders of any securities issued by them.
C82
On delivery of the copy in accordance with the notice payment shall be made therefor at the rate of five shillings in respect of each one hundred entries.
3
In this section “security” includes shares, stock, debentures and debenture stock, and “entry” means, in relation to any register, so much thereof as relates to the securities held by any one person.
C28724 Power to obtain information as to income from securities.
1
The Board may by notice in writing require—
a
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
b
any person by or through whom, in any year of assessment, any income in respect of United Kingdom securities has been paid in any case where—
i
the registered or inscribed holder of the securities is not the person to whom the income was paid, or
ii
the securities are bearer securities,
to furnish them, within such time as may be specified in the notice (not being less than twenty-eight days) with particulars of the amounts so received or, as the case may be, paid in that year (other than amounts received or paid in that year on behalf of or to any one person which did not exceed in the aggregate the sum of £15), the securities to which those amounts respectively relate, and the names and addresses of the persons on whose behalf or to whom those amounts were respectively received or paid.
2
The Board may similarly require any person who acts or has acted, directly or indirectly, as an intermediary or as one of a series of intermediaries between any such person as is specified in subsection (1)(a) or (b) above and the person or persons beneficially entitled to the income in question to furnish such information as the Board may require for the purpose of enabling them to ascertain the names and addresses of the person or persons beneficially entitled to the income and the respective amounts to which those persons were beneficially entitled.
3
Nothing in this section shall impose on any bank the obligation to disclose any particulars relating to income from securities in cases where the person beneficially entitled to the income is not resident in the United Kingdom.
F9963ZA
If—
a
a person beneficially entitled to income from any securities is resident in a territory outside the United Kingdom, and
b
there are double taxation arrangements with respect to income tax or corporation tax which relate to that territory,
subsection (3) does not exempt any bank from the duty of disclosing to the Board particulars relating to the income of that person.
3ZB
In subsection (3ZA) “double taxation arrangements” means arrangements which have effect under section 2(1) of TIOPA 2010 (double taxation relief by agreement with territories outside the United Kingdom).
F2993A
In this section “bank” has the meaning given by F654section 991 of ITA 2007.
4
In this section—
“securities” includes shares, stocks, bonds, debentures and debenture stock, and
“United Kingdom securities” means any securities issued by or on behalf of Her Majesty’s Government in the United Kingdom or the Government of Northern Ireland and any securities of a body corporate incorporated in any part of the United Kingdom.
Chargeable gains
25 Issuing houses, stockbrokers, auctioneers, etc.
1
For the purpose of obtaining particulars of chargeable gains an inspector may by notice in writing require a return under any of the provisions of this section.
2
An issuing house or other person carrying on a business of effecting public issues of shares of securities in any company, or placings of shares or securities in any company, either on behalf of the company, or on behalf of holders of blocks of shares or securities which have not previously been the subject of a public issue or placing, may be required to make a return of all such public issues or placings effected by that person in the course of the business in the period specified in the notice requiring the return, giving particulars of the persons to or with whom the shares or securities are issued, allotted or placed, and the number or amount of the shares or securities so obtained by them respectively.
3
A person not carrying on such a business may be required to make a return as regards any such public issue or placing effected by that person and specified in the notice, giving particulars of the persons to or with whom the shares or securities are issued, allotted, or placed and the number or amount of the shares or securities so obtained by them respectively.
4
A member of a stock exchange in the United KingdomC9, other than a [F30market maker], may be required to make a return giving particulars of any transactions effected by him in the course of his business in the period specified in the notice requiring the return and giving particulars of—
a
the parties to the transactions,
b
the number or amount of the shares or securities dealt with in the respective transactions, and
c
the amount or value of the consideration.
5
A person (other than a member of a stock exchange in the United KingdomC9) who acts as an agent or broker in the United Kingdom in transactions in shares or securities may be required to make a return giving particulars of any such transactions effected by him after 5th April 1968 and in the period specified in the notice, and giving particulars of—
a
the parties to the transactions,
b
the number or amount of the shares or securities dealt with in the respective transactions, and
c
the amount or value of the consideration.
6
The committee or other person or body of persons responsible for managing a clearing house for any terminal market in commodities may be required to make a return giving particulars of any transactions effected through the clearing house in the period specified in the notice requiring the return and giving particulars of—
a
the parties to the transactions,
b
the amounts dealt with in those transactions respectively, and
c
the amount or value of the consideration.
7
An auctioneer, and any person carrying on a trade of dealing in any description of tangible movable property, or of acting as an agent or intermediary in dealings in any description of tangible movable property, may be required to make a return giving particulars of any transactions effected by or through him in which any asset which is tangible movable property is disposed of for a consideration the amount or value of which, in the hands of the recipient, exceeds [F31£6,000].
8
No person shall be required under this section to include in a return particulars of any transaction effected more than three years before the service of the notice requiring him to make the return.
9
F3310
In this section “market maker”, in relation to shares or securities, means a person who—
a
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
b
is recognised as doing so by the Council of The Stock Exchange.
26 Nominee shareholders.
1
If, for the purpose of obtaining particulars of chargeable gains, any person in whose name any shares of a company are registered is so required by notice in writing by the Board or an inspector, he shall state whether or not he is the beneficial owner of those shares and, if not the beneficial owner of those shares or any of them, shall furnish the name and address of the person or persons on whose behalf the shares are registered in his name.
2
In this section references to shares include references to securities and loan capital.
27 Settled property.
1
2
In this section “settlement” has the meaning given by F612section 620 of ITTOIA 2005.
F94628Non-resident companies and trusts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F480PART 3A REFERRAL OF QUESTIONS DURING ENQUIRY
Pt. 3A inserted (with effect and application in accordance with s. 88(3), Sch. 29 para. 6(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 6(1)
28ZA Referral of questions during enquiry
1
At any time when an enquiry is in progress under section 9A(1) or 12AC(1) of this Act, any question arising in connection with the subject-matter of the enquiry may be referred to the F802tribunal for its determination.
2
Notice of referral must be given—
a
jointly by the taxpayer and an officer of the Board,
F803b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
to the F804tribunal.
F8053
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
More than one notice of referral may be given under this section in relation to an enquiry.
5
For the purposes of this section the period during which an enquiry is in progress is the whole of the period—
a
beginning with the day on which notice of enquiry is given, and
b
ending with the day on which the enquiry is completed.
6
In this section “the taxpayer” means—
a
in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;
b
in relation to an enquiry under section 12AC(1) of this Act, the person to whom the notice of enquiry was given or his successor.
28ZB Withdrawal of notice of referral
1
Either party may withdraw a notice of referral under section 28ZA of this Act F806... .
F8072
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F80828ZC Regulations with respect to referrals
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28ZD Effect of referral on enquiry
1
While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry—
a
no closure notice shall be given in relation to the enquiry, and
b
no application may be made for a direction to give such a notice.
2
For the purposes of this section proceedings on a referral are in progress where—
a
notice of referral has been given,
b
the notice has not been withdrawn, and
c
the questions referred have not been finally determined.
3
For the purposes of subsection (2)(c) above a question referred is finally determined when—
a
it has been determined by the F809tribunal, and
b
there is no further possibility of that determination being varied or set aside (disregarding any power to give permission to appeal out of time).
28ZE Effect of determination
1
The determination of a question referred to the F810tribunal under section 28ZA of this Act is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
2
The determination shall be taken into account by an officer of the Board—
a
in reaching his conclusions on the enquiry, and
b
in formulating any amendments of the return required to give effect to those conclusions.
3
Any right of appeal under section 31(1)(a), (b) or (c) of this Act may not be exercised so as to reopen the question determined except to the extent (if any) that it could be reopened if it had been determined as a preliminary issue in that appeal.
C241C253C254C343C344C341C342 PART IV ASSESSMENT AND CLAIMS
Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)
Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)
Pt. 4 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)
Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))
Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))
Pts. 4, 5, 6 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), 57(4)
Pts. 4, 5 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), 29(1)
F46828A Completion of enquiry into personal or trustee return
1
An enquiry under section 9A(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.
In this section “the taxpayer” means the person to whom notice of enquiry was given.
2
A closure notice must either—
a
state that in the officer’s opinion no amendment of the return is required, or
b
make the amendments of the return required to give effect to his conclusions.
3
A closure notice takes effect when it is issued.
4
The taxpayer may apply to the F794tribunal for a direction requiring an officer of the Board to issue a closure notice within a specified period.
F7955
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).
6
F35628AA Amendment of return of profits made for wrong period.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35628AB Provisions supplementary to section 28AA.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F46928B Completion of enquiry into partnership return
1
An enquiry under section 12AC(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.
In this section “the taxpayer” means the person to whom notice of enquiry was given or his successor.
2
A closure notice must either—
a
state that in the officer’s opinion no amendment of the return is required, or
b
make the amendments of the return required to give effect to his conclusions.
3
A closure notice takes effect when it is issued.
4
Where a partnership return is amended under subsection (2) above, the officer shall by notice to each of the partners amend—
a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the amendments of the partnership return.
5
The taxpayer may apply to the F798tribunal for a direction requiring an officer of the Board to issue a closure notice within a specified period.
F7996
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).
7
C203C20428CF191Determination of tax where no return delivered.
F3001
This section applies where—
a
a notice has been given to any person under section 8 or 8A of this Act (the relevant section), and
b
the required return is not delivered on or before the filing date.
1A
An officer of the Board may make a determination of the following amounts, to the best of his information and belief, namely—
a
the amounts in which the person who should have made the return is chargeable to income tax and capital gains tax for the year of assessment; and
b
the amount which is payable by him by way of income tax for that year;
and subsection (1AA) of section 8 or, as the case may be, section 8A of this Act applies for the purposes of this subsection as it applies for the purposes of subsection (1) of that section.
2
Notice of any determination under this section shall be served on the person in respect of whom it is made and shall state the date on which it is issued.
3
Until such time (if any) as it is superseded by a self-assessment made under section 9 F301... of this Act (whether by the taxpayer or an officer of the Board) on the basis of information contained in a return under the relevant section, a determination under this section shall have effect for the purposes of Parts VA, VI, IX and XI of this Act as if it were such a self-assessment.
4
Where—
a
F470proceedings have been commenced for the recovery of any tax charged by a determination under this section; and
b
before those proceedings are concluded, the determination is superseded by such a self-assessment as is mentioned in subsection (3) above,
those proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid.
5
No determination under this section, and no self-assessment superseding such a determination, shall be made otherwise than—
a
before the end of the period of F9973 years beginning with the filing date; or
b
in the case of such a self-assessment, before the end of the period of twelve months beginning with the date of the determination.
F7186
In this section “the filing date” in respect of a return for a year of assessment (Year 1) means either—
a
31st January of Year 2, or
b
if the notice under section 8 or 8A was given after 31st October of Year 2, the last day of the period of three months beginning with the day on which the notice is given.
F41928D Determination of corporation tax where no return delivered.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41928E Determination of corporation tax where notice complied with in part.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41928F Corporation tax determinations: supplementary.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C10C239F19429 Assessment where loss of tax discovered.
C3291
If an officer of the Board or the Board discover, as regards any person (the taxpayer) and a F358year of assessment—
C296a
that any F357income which ought to have been assessed to income tax, or chargeable gains which ought to have been assessed to capital gains tax, have not been assessed, or
b
that an assessment to tax is or has become insufficient, or
C123c
that any relief which has been given is or has become excessive,
the officer or, as the case may be, the Board may, subject to subsections (2) and (3) below, make an assessment in the amount, or the further amount, which ought in his or their opinion to be charged in order to make good to the Crown the loss of tax.
C1152
Where—
a
b
the situation mentioned in subsection (1) above is attributable to an error or mistake in the return as to the basis on which his liability ought to have been computed,
the taxpayer shall not be assessed under that subsection in respect of the F358year of assessment there mentioned if the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made.
C115C1173
Where the taxpayer has made and delivered a return under F359section 8 or 8A of this Act in respect of the relevant F358year of assessment, he shall not be assessed under subsection (1) above—
a
in respect of the F358year of assessment mentioned in that subsection; and
b
F363... in the same capacity as that in which he made and delivered the return,
unless one of the two conditions mentioned below is fulfilled.
4
The first condition is that the situation mentioned in subsection (1) above F998was brought about carelessly or deliberately by the taxpayer or a person acting on his behalf.
5
The second condition is that at the time when an officer of the Board—
a
b
informed the taxpayer that he had completed his enquiries into that return,
the officer could not have been reasonably expected, on the basis of the information made available to him before that time, to be aware of the situation mentioned in subsection (1) above.
C2846
For the purposes of subsection (5) above, information is made available to an officer of the Board if—
a
b
it is contained in any claim made as regards the relevant F358year of assessment by the taxpayer acting in the same capacity as that in which he made the return, or in any accounts, statements or documents accompanying any such claim;
c
it is contained in any documents, accounts or particulars which, for the purposes of any enquiries into the return or any such claim by an officer of the Board, are produced or furnished by the taxpayer to the officer F811... ; or
d
it is information the existence of which, and the relevance of which as regards the situation mentioned in subsection (1) above—
i
could reasonably be expected to be inferred by an officer of the Board from information falling within paragraphs (a) to (c) above; or
ii
are notified in writing by the taxpayer to an officer of the Board.
C2847
In subsection (6) above—
a
any reference to the taxpayer’s return under F362section 8 or 8A of this Act in respect of the relevant F358year of assessment includes—
i
a reference to any return of his under that section for either of the two immediately preceding chargeable periods; and
b
any reference in paragraphs (b) to (d) to the taxpayer includes a reference to a person acting on his behalf.
F6307A
The requirement to fulfil one of the two conditions mentioned above does not apply so far as regards any income or chargeable gains of the taxpayer in relation to which the taxpayer has been given, after any enquiries have been completed into the taxpayer's return, a notice under F999section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief).
8
An objection to the making of an assessment under this section on the ground that neither of the two conditions mentioned above is fulfilled shall not be made otherwise than on an appeal against the assessment.
9
Any reference in this section to the relevant F358year of assessment is a reference to—
a
in the case of the situation mentioned in paragraph (a) or (b) of subsection (1) above, the F358year of assessment mentioned in that subsection; and
b
in the case of the situation mentioned in paragraph (c) of that subsection, the F358year of assessment in respect of which the claim was made.
F36410
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C14C11C12C104C110C29730F40 Recovery of overpayment of tax, etc.
C13C219C2981
Where an amount of F365income tax or capital gains tax has been repaid to any person which ought not to have been repaid to him, that amount of tax may be assessed and recovered as if it were unpaid tax.
F361A
Subsection (1) above shall not apply where the amount of tax which has been repaid is assessable under section 29 of this Act.
C298F1951B
Subsections (2) to (8) of section 29 of this Act shall apply in relation to an assessment under subsection (1) above as they apply in relation to an assessment under subsection (1) of that section; and subsection (4) of that section as so applied shall have effect as if the reference to the loss of tax were a reference to the repayment of the amount of tax which ought not to have been repaid.
2
In any case where—
a
b
the whole or any part of that repayment has been paid to any person but ought not to have been paid to him; and
c
that repayment ought not to have been increased either at all or to any extent;
then the amount of the repayment assessed under subsection (1) above may include an amount equal to the amount by which the repayment ought not to have been increased.
F3672A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In any case where—
a
b
that payment ought not to have been increased either at all or to any extent;
then an amount equal to the amount by which the payment ought not to have been increased may be assessed and recovered as if it were unpaid income tax F368... .
F3693A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F613C2984
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3704A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C219C298F1965
An assessment under this section shall not be out of time under section 34 of this Act if it is made before the end of whichever of the following ends the later, namely—
a
the F371year of assessment following that in which the amount assessed was repaid or paid as the case may be, or
C2196
Subsection (5) above is without prejudice to F39section 36 of this Act.
7
In this section any reference to an amount repaid or paid includes a reference to an amount allowed by way of set-off.
C22030AF192Assessing procedure.
1
Except as otherwise provided, all assessments to tax which are not self-assessments shall be made by an officer of the Board.
2
All income tax which falls to be charged by an assessment which is not a self-assessment may, notwithstanding that it was chargeable under more than one F614Part or Chapter of ITEPA 2003 or ITTOIA 2005, be included in one assessment.
3
Notice of any such assessment shall be served on the person assessed and shall state the date on which it is issued and the time within which any appeal against the assessment may be made.
4
After the notice of any such assessment has been served on the person assessed, the assessment shall not be altered except in accordance with the express provisions of the Taxes Acts.
5
Assessments to tax which under any provision in the Taxes Acts are to be made by the Board shall be made in accordance with this section.
30AAF1063Assessing income tax on trustees and personal representatives
1
Income tax charged on income arising to trustees of a settlement may be assessed and charged on, and in the name of, any one or more of the assessable trustees.
2
Income tax charged on income arising to the personal representatives of a deceased person may be assessed and charged on, and in the name of, any one or more of the assessable representatives.
3
In subsection (1) “the assessable trustees” means—
a
the trustees of the settlement in the tax year in which the income arises, and
b
any subsequent trustees of the settlement.
4
In subsection (2) “the assessable representatives” means—
a
the persons who, in the tax year in which the income arises, are personal representatives of the deceased person, and
b
any subsequent personal representatives of the deceased person.
30BF193Amendment of partnership statement where loss of tax discovered.
C3301
Where an officer of the Board or the Board discover, as regards a partnership statement made by any person (the representative partner) in respect of any period—
a
that any profits which ought to have been included in the statement have not been so included, or
b
that an amount of profits so included is or has become insufficient, or
c
that any relief F249or allowance claimed by the representative partner is or has become excessive,
the officer or, as the case may be, the Board may, subject to subsections (3) and (4) below, by notice to that partner so F475amend the partnership return as to make good the omission or deficiency or eliminate the excess.
C330F4762
Where a partnership return is amended under subsection (1) above, the officer shall by notice to each of the relevant partners amend—
a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the amendments of the partnership return.
C1163
Where the situation mentioned in subsection (1) above is attributable to an error or mistake as to the basis on which the partnership statement ouade, no amendment shall be made under that subsection if that statement was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made.
C1164
No amendment shall be made under subsection (1) above unless one of the two conditions mentioned below is fulfilled.
5
The first condition is that the situation mentioned in subsection (1) above F1000was brought about carelessly or deliberately by—
a
the representative partner or a person acting on his behalf, or
b
a relevant partner or a person acting on behalf of such a partner.
6
The second condition is that at the time when an officer of the Board—
a
ceased to be entitled to give notice of his intention to enquire into the representative partner’s F477partnership return; or
b
informed that partner that he had completed his enquiries into that return,
the officer could not have been reasonably expected, on the basis of the information made available to him before that time, to be aware of the situation mentioned in subsection (1) above.
7
Subsections (6) and (7) of section 29 of this Act apply for the purposes of subsection (6) above as they apply for the purposes of subsection (5) of that section; and those subsections as so applied shall have effect as if—
a
any reference to the taxpayer were a reference to the representative partner;
b
c
sub-paragraph (ii) of paragraph (a) of subsection (7) were omitted.
8
An objection to the making of an amendment under subsection (1) above on the ground that neither of the two conditions mentioned above is fulfilled shall not be made otherwise than on an appeal against the amendment.
9
In this section—
F373“profits”—
- a
in relation to income tax, means income,
- b
in relation to capital gains tax, means chargeable gains, and
- c
in relation to corporation tax, means profits as computed for the purposes of that tax;
- a
“relevant partner” means a person who was a partner at any time during the period in respect of which the partnership statement was made.
10
Any reference in this section to the representative partner includes, unless the context otherwise requires, a reference to any successor of his.
C1531F481 Appeals: right of appeal
1
An appeal may be brought against—
a
any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax),
b
any conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),
c
any amendment of a partnership return under section 30B(1) of this Act (amendment by Revenue where loss of tax discovered), or
d
any assessment to tax which is not a self-assessment.
2
F8153
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
This section has effect subject to any express provision in the Taxes Acts, including in particular any provision making one kind of assessment conclusive in an appeal against another kind of assessment.
C28931AF481Appeals: notice of appeal
1
Notice of an appeal under section 31 of this Act must be given—
a
in writing,
b
within 30 days after the specified date,
c
to the relevant officer of the Board.
2
In relation to an appeal under section 31(1)(a) or (c) of this Act—
a
the specified date is the date on which the notice of amendment was issued, and
b
the relevant officer of the Board is the officer by whom the notice of amendment was given.
3
In relation to an appeal under section 31(1)(b) of this Act—
a
the specified date is the date on which the closure notice was issued, and
b
the relevant officer of the Board is the officer by whom the closure notice was given.
4
In relation to an appeal under section 31(1)(d) of this Act—
a
the specified date is the date on which the notice of assessment was issued, and
b
the relevant officer of the Board is the officer by whom the notice of assessment was given.
C252C260C3085
The notice of appeal must specify the grounds of appeal.
F8166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81731B Appeals: appeals to General Commissioners
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81731C Appeals: appeals to Special Commissioners
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81731D Appeals: election to bring appeal before Special Commissioners
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F931Overpaid tax, excessive assessments etc
S. 32 cross-heading substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 4 (with Sch. 52 para. 11)
C11332 Double assessment.
1
If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period F41... , they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.
F8182
An appeal may be brought against the refusal of a claim under this section.
3
Notice of appeal under subsection (2) must be given—
a
in writing;
b
within 30 days after the day on which notice of the refusal is given;
c
to the officer of Revenue and Customs by whom that notice was given.
C1633F941Recovery of overpaid tax etc
Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.
Time limits
C20C321C17C299C45634Ordinary time limit of F10024 years .
C18C19C96C105C107C3001
Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, F374an assessment to income tax or capital gains tax may be made at any time F1001not more than 4 years after the end of the year of assessment to which it relates.
2
An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.
35F581Time limit: income received after year for which it is assessable
1
Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time F1003not more than 4 years after the end of the year of assessment in which it was received.
2
This section applies to—
a
employment income,
b
pension income, and
c
social security income.
C164C163C21C121C122C290C31736F42F1011Loss of tax brought about carelessly or deliberately etc
C301F10041
An assessment on a person in a case involving a loss of income tax or capital gains tax brought about carelessly by the person may be made at any time not more than 6 years after the end of the year of assessment to which it relates (subject to subsection (1A) and any other provision of the Taxes Acts allowing a longer period).
1A
An assessment on a person in a case involving a loss of income tax or capital gains tax —
a
brought about deliberately by the person,
b
attributable to a failure by the person to comply with an obligation under section 7, or
c
attributable to arrangements in respect of which the person has failed to comply with an obligation under section 309, 310 or 313 of the Finance Act 2004 (obligation of parties to tax avoidance schemes to provide information to Her Majesty's Revenue and Customs),
may be made at any time not more than 20 years after the end of the year of assessment to which it relates (subject to any provision of the Taxes Acts allowing a longer period).
1B
In subsections (1) and (1A) references to a loss brought about by the person who is the subject of the assessment include a loss brought about by another person acting on behalf of that person.
F1972
F1005Where the person mentioned in subsection (1) or (1A) (“the person in default”) carried on a trade, profession or business with one or more other persons at any time in the period for which the assessment is made, an assessment in respect of the profits or gains of the trade, profession or business F1006in a case mentioned in F1007subsection (1A) or (1B) may be made not only on the person in default but also on his partner or any of his partners.
3
If the person on whom the assessment is made so requires, in determining the amount of the tax to be charged for any chargeable period in any assessment made F1009in a case mentioned in subsection (1) F1008or (1A) above, effect shall be given to any relief or allowance to which he would have been entitled for that chargeable period on a claim or application made within the time allowed by the Taxes Acts.
F433A
F444
Any act or omission such as is mentioned in section 98B below on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of F1010subsections (1) and (1A) above to be the act or omission of each member of the grouping.
F16737 Neglect: income tax and capital gains tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37AF45Effect of assessment where allowances transferred.
Where an assessment is made on any person F1012in a case falling within section 36(1) or (1A), the fact that the person’s F198liability to income tax or total income for any year of assessment is assessed as greater than it was previously taken to be shall not affect the validity of F199any F657deduction from net income or tax reduction made in the case of that person’s spouseF658or civil partnerF520... by virtue of F927... F659section 39, 51 or 52 of ITA 2007F520... ; F200and the entitlement in that case of the first-mentioned person for the year in question to any F657deduction from net income or tax reduction shall be treated as correspondingly reduced.
F16838 Modification of s.37 in relation to partnerships.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16939 Neglect: corporation tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C165C22C29140 Assessment on personal representatives.
C23C24C97C106C1081
For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 or 36 above shall in no case extend F1013more than 4 years after the end ofF201the year of assessment in which the deceased died.
C23C24C97C106C1082
F1014In a case involving a loss of tax brought about carelessly or deliberately by a person who has died (or another person acting on that person's behalf before that person's death), an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time F1015not more than 4 years after the end ofF201the year of assessment in which he died.
3
In F46this section “tax” means income tax or capital gains tax.
F474
Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping.
F484
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F485
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17041 Leave of General or Special Commissioners required for certain assessments.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F166Corporation tax determinations
Ss. 41A, 41B, 41C and cross-heading inserted (with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Taxes Act 1988) by Finance Act 1990 (c. 29), s. 95 (with s. 96)
F37541ADetermination procedure
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37541BReduction of determination
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37541CTime limits
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Claims
C118C153C221C222C302C325C323F20242 Procedure for making claims etc.
1
Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.
F2501A
Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.
2
Subject to F252subsections (3) and F1073(3ZA) below, where notice has been given under section 8, 8A F376... or 12AA of this Act, a claim shall not at any time be made otherwise than by being included in a return under that section if it could, at that or any subsequent time, be made by being so included.
3
F10743ZA
Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax by virtue of section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts).
F3023A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3023B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3794
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3804A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6
In the case of a trade, profession or business carried on by persons in partnership, a claim under any of the provisions mentioned in subsection (7) below shall be made—
a
where subsection (2) above applies, by being included in a F479partnership return, and
b
in any other case, by such one of those persons as may be nominated by them for the purpose.
7
The provisions are—
a
F822b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F448c
sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; F615...
d
sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992F660...
g
sections 109(1), 124(2), 127(2), 178 and 268 of CTA 2009.
8
A claim may be made on behalf of an incapacitated person by his trustee, guardian, tutor or curator; and a person who under Part VIII of this Act has been charged with tax on the profits of another person may make any such claim for relief by discharge or repayment of that tax.
9
Where a claim has been made (whether by being included in a return under section 8, 8A F377... or 12AA of this Act or otherwise) and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
10
11
Schedule 1A to this Act shall apply as respects any claim F307or election which—
a
F256b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30411A
Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.
F30812
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
In this section “profits”—
a
in relation to income tax, means incomeF382, and
b
in relation to capital gains tax, means chargeable gains, and
F383c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C27C324C32643 Time limit for making claims.
C25C26C98C109F3841
Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax or capital gains tax may be made more than F10164 years after the end of the year of assessment to which it relates.
2
A claim (including a supplementary claim) which could not have been allowed but for the making of an assessment to income tax or capital gains tax after the year of assessment to which the claim relates may be made at any time before the end of the year of assessment following that in which the assessment was made.
F493
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C16243AF51Further assessments: claims etc.
1
This section applies where—
F385a
F421... by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and
b
the assessment is not made for the purpose of making good to the Crown any loss of tax F1017brought about carelessly or deliberately by that person or by someone acting on behalf of that person.
2
Without prejudice to section 43(2) above but subject to section 43B below, where this section applies—
a
any relevant claim, election, application or notice which could have been made or given within the time allowed by the Taxes Acts may be made or given at any time within one year from the end of the F386year of assessment in which the assessment is made, and
b
any relevant claim, election, application or notice previously made or given may at any such time be revoked or varied—
i
in the same manner as it was made or given, and
ii
by or with the consent of the same person or persons who made, gave or consented to it (or, in the case of any such person who has died, by or with the consent of his personal representatives),
except where by virtue of any enactment it is irrevocable.
F502A
In subsection (2) above, “claim, election, application or notice” does not include F563an election under—
a
b
Schedule 13B to F664the principal Act (elections as to transfer of children’s tax credit), or
c
section 35(5) of the Taxation of Chargeable Gains Act 1992 (election for assets to be re-based to 1982).
F9292B
For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.
3
For the purposes of this section and section 43B below, F930any other claim, election, application or notice is relevant in relation to an assessment for a F386year of assessment if—
a
b
it or, as the case may be, its revocation or variation has or could have the effect of reducing any of the liabilities mentioned in subsection (4) below.
4
The liabilities referred to in subsection (3) above are—
a
the increased liability to tax resulting from the assessment,
b
any other liability to tax of the person concerned for—
i
the F387year of assessment to which the assessment relates, or
5
Where a claim, election, application or notice is made given, revoked or varied by virtue of subsection (2) above, all such adjustments shall be made, whether by way of discharge or repayment of tax or the making of assessments or otherwise, as are required to take account of the effect of the taking of that action on any person’s liability to tax for any F387year of assessment.
6
The provisions of this Act relating to appeals against decisions on claims shall apply with any necessary modifications to a decision on the revocation or variation of a claim by virtue of subsection (2) above.
43BF52Limits on application of section 43A.
1
If the effect of the exercise by any person of a power conferred by section 43A(2) above—
a
to make or give a claim, election, application or notice, or
b
to revoke or vary a claim, election, application or notice previously made or given,
would be to alter the liability to tax of another person, that power may not be exercised except with the consent in writing of that other person, or where he has died, his personal representatives.
2
Where—
a
a power conferred by subsection (2) of section 43A above is exercised in consequence of an assessment made on a person, and
b
the exercise of the power increases the liability to tax of another person,
that section shall not apply by reason of any assessment made because of that increased liability.
3
In any case where—
a
one or more relevant claims, elections, applications or notices are made, given, revoked or varied by virtue of the application of section 43A above in the case of an assessment, and
b
the total of the reductions in liability to tax which, apart from this subsection, would result from the action mentioned in paragraph (a) above would exceed the additional liability to tax resulting from the assessment,
the excess shall not be available to reduce any liability to tax.
4
Where subsection (3) above has the effect of limiting either the reduction in a person’s liability to tax for more than one period or the reduction in the liability to tax of more than one person, the limited amount shall be apportioned between the periods or persons concerned—
a
except where paragraph (b) below applies, in such manner as may be specified by the inspector by notice in writing to the person or persons concerned, or
b
where the person concerned gives (or the persons concerned jointly give) notice in writing to the inspector within the relevant period, in such manner as may be specified in the notice given by the person or persons concerned.
5
For the purposes of paragraph (b) of subsection (4) above the relevant period is the period of 30 days beginning with the day on which a notice under paragraph (a) of that subsection is given to the person concerned or, where more than one person is concerned, the latest date on which such notice is given to any of them.
43CF562Consequential claims etc
1
Where—
a
a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and
b
the amendment is made for the purpose of making good to the Crown any loss of tax F1018brought about carelessly or deliberately by the taxpayer or a person acting on his behalf,
sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation to any assessment under section 29.
2
Where—
a
a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and
b
the amendment is not made for the purpose mentioned in subsection (1)(b) above,
sections 43(2), 43A and 43B apply in relation to the amendment as they apply in relation to any assessment under section 29.
3
References to an assessment in sections 36(3), 43(2), 43A and 43B, as they apply by virtue of subsection (1) or (2) above, shall accordingly be read as references to the amendment of the return.
4
Where it is necessary to make any adjustment by way of an assessment on any person—
a
in order to give effect to a consequential claim, or
b
as a result of allowing a consequential claim,
the assessment is not out of time if it is made within one year of the final determination of the claim.
For this purpose a claim is not taken to be finally determined until it, or the amount to which it relates, can no longer be varied, on appeal or otherwise.
5
In subsection (4) above “consequential claim” means any claim, supplementary claim, election, application or notice that may be made or given under section 36(3), 43(2)F1019, 43A or 43D(6) (as it applies by virtue of subsection (1) or (2) above or otherwise).
43DF1020Claims for double taxation relief in relation to petroleum revenue tax
1
This section has effect in relation to a claim for relief under sections 2 to 6 of TIOPA 2010 in relation to petroleum revenue tax.
2
The claim shall be for an amount which is quantified at the time when the claim is made.
3
If, after the claim has been made, the claimant discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
4
Schedule 1A to this Act applies as respects the claim, but as if the reference in paragraph 2A(4) to a year of assessment included a reference to a chargeable period.
5
The claim may not be made more than 4 years after the end of the chargeable period to which it relates, but this is subject to any provision of the Taxes Acts prescribing a longer or shorter period.
6
If the claim or a supplementary claim could not have been allowed but for the making of an assessment to petroleum revenue tax after the end of the chargeable period to which the claim relates, the claim or supplementary claim may be made at any time before the end of the chargeable period following that in which the assessment is made.
7
In this section “chargeable period” has the same meaning as in the Oil Taxation Act 1975 (see section 1(3) and (4) of that Act, under which a period that is a chargeable period ends with 30 June or 31 December and, apart from the first chargeable period in relation to an oil field, is a period of 6 months).
43EF1064Making of income tax claims by electronic communications etc
1
The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.
2
In subsection (1) “claims directions” means general directions for the purposes of income tax relating to—
a
the circumstances in which, and
b
the conditions subject to which,
claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim in writing.
3
Directions under subsection (1)—
a
may not relate to the making of a claim by an individual in the individual's capacity as a trustee, partner or personal representative, but
b
subject to that, may relate to claims made by an individual through another person acting on the individual's behalf.
4
Directions under subsection (1) may not relate to—
a
the making of a claim to which Schedule 1B to this Act applies, or
b
the making of a claim under any provision of the Capital Allowances Act 2001.
5
Directions under subsection (1)—
a
cannot modify any requirement imposed by or under any enactment as to the period within which any claim is to be made or as to the contents of any claim, but
b
may include provision as to how any requirement as to the contents of a claim is to be met when the claim is not produced in writing.
6
Directions under subsection (1) may make different provision in relation to the making of claims of different descriptions.
7
A direction under subsection (1) may revoke or vary any previous direction given under that subsection.
8
In subsection (2) “electronic communications service” has the same meaning as in the Communications Act 2003 (see section 32 of that Act).
9
In subsections (1) to (6), references to the making of a claim include references to any of the following—
a
the making of an election,
b
the giving of a notification or notice,
c
the amendment of any return, claim, election, notification or notice, and
d
the withdrawal of any claim, election, notification or notice,
and in those subsections “claim” is to be read accordingly.
10
For the purposes of subsection (9)(c)—
a
“return” includes any statement or declaration under the Income Tax Acts, and
b
the definition of “return” given by section 118(1) of this Act does not apply.
43FEffect of directions under section 43E
1
If directions under section 43E(1) are in force in relation to the making of claims of any description to the Commissioners for Her Majesty's Revenue and Customs, claims of that description may be made to the Commissioners in accordance with the directions.
2
If directions under section 43E(1) are in force in relation to the making of claims of any description to an officer of Revenue and Customs, claims of that description may be made to an officer in accordance with the directions.
3
Subsections (1) and (2) apply despite any enactment or subordinate legislation which requires claims of the description concerned to be made in writing or by notice.
4
If directions under section 43E(1) are in force in relation to the making of claims of any description, claims of that description that are made without producing the claim in writing must be made in accordance with the directions.
5
In subsection (3) “subordinate legislation” has the same meaning as in the Interpretation Act 1978.
6
Section 43E(9) read with section 43E(10) (interpretation of references to making a claim, and meaning of “claim”) applies for the purposes of subsections (1) to (4) (as well as for those of section 43E(1) to (6)).
C43C40C41C42C180C248C240C250C255C256C273C280C294C315C322C332C345C346C342C341C418C431C442C459 PART V APPEALS AND OTHER PROCEEDINGS
Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3)
Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5)
Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5)
Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4)
Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5)
Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17
Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)
Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)
Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)
Pt. 5 applied (6.4.1999) by The Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881), art. 1, reg. 13(4)
Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2
Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)
Pt. 5 applied (with modifications) (18.6.2003) by The Tax Credits (Employer Penalty Appeals) Regulations 2003 (S.I. 2003/1382), regs. 1, 3-10
Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)
Pt. 5 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)
Pt. 5 applied (6.4.2005) by Child Trust Funds Act 2004 (c. 6), ss. 23(6), 27; S.I. 2004/3369, art. 2(1)
Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)
Pt. 5 applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), regs. 1, 12(5)
Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)
Pt. 5 applied (21.7.2008) by Finance Act 2008 (c. 9), ss. 113, 114(7), Sch. 36 para. 48(5) (with Sch. 36 para. 38)
Pt. 5 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 32(6) (with Sch. 36 para. 38); S.I. 2009/404, art. 2
Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))
Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))
Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)
Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)
Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)
Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33
Jurisdiction
F81944 General Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81945 Quorum of Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81946 General and Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81946A Regulations about jurisdiction.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81946B Questions to be determined by Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F81946C Jurisdiction of Special Commissioners over certain claims included in returns.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46DF310Questions to be determined by F916the relevant tribunal.
1
In so far as the question in dispute on an appeal to which this section applies—
a
is a question of the value of any land or of a lease of land, and
b
arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,
the question shall be determined by the F917relevant tribunal.
2
This section applies to—
F482a
an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
aa
an appeal against an amendment of a return under paragraph F102134 of Schedule 18 to the Finance Act 1998;
b
an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
c
an appeal against an amendment of a partnership return under section 30B(1) of this Act;
d
an appeal against an assessment to tax which is not a self-assessment;
e
an appeal against F483a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;
f
an appeal against a decision contained in a F484closure notice under paragraph 7(3) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.
3
In this section “the F918relevant tribunal” means—
a
in relation to land in England and Wales, the F919Upper Tribunal;
b
in relation to land in Scotland, the Lands Tribunal for Scotland;
c
in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.
F31047 Special jurisdiction relating to tax on chargeable gains.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5347A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
47BF55Special jurisdiction relating to Business Expansion Scheme.
If and so far as the question in dispute on any appeal against the refusal of relief under F54Chapter III of Part VII of the principal Act (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of F54Section 294(5) of that Act, it shall be determined—
a
if the land is in England and Wales, on a reference to the F920Upper Tribunal;
b
if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and
c
if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland.
F825Appeals
S. 48 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 26
47CF826Meaning of tribunal
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
C28C29C172C175F82748 Application to appeals and other proceedings
1
In the following provisions of this Part of this Act, unless the context otherwise requires—
a
“appeal” means any appeal under the Taxes Acts;
b
a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.
2
In the case of —
a
an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of F1022sections 54A to 54C and 56 below;
b
any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—
i
shall apply to the proceedings as they apply to appeals;
ii
but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below.
3
In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I F1023and 54A to 54C.
C338C172C175C177F82849Late notice of appeal
1
This section applies in a case where—
a
notice of appeal may be given to HMRC, but
b
no notice is given before the relevant time limit.
2
Notice may be given after the relevant time limit if—
a
HMRC agree, or
b
where HMRC do not agree, the tribunal gives permission.
3
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
4
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
5
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
6
Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.
7
If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
8
In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).
C339C34049AF829Appeal: HMRC review or determination by tribunal
1
This section applies if notice of appeal has been given to HMRC.
2
In such a case—
a
the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),
b
HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or
c
the appellant may notify the appeal to the tribunal (see section 49D).
3
See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
4
This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).
C339C34049BAppellant requires review by HMRC
1
Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.
2
HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.
3
HMRC must review the matter in question in accordance with section 49E.
4
The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
a
the appellant has already given a notification under this section in relation to the matter in question,
b
HMRC have given a notification under section 49C in relation to the matter in question, or
c
the appellant has notified the appeal to the tribunal under section 49D.
5
In this section “relevant period” means—
a
the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or
b
such longer period as is reasonable.
C339C34049CHMRC offer review
1
Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.
2
When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.
3
If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.
4
If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.
5
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.
6
Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.
7
HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
a
HMRC have already given a notification under this section in relation to the matter in question,
b
the appellant has given a notification under section 49B in relation to the matter in question, or
c
the appellant has notified the appeal to the tribunal under section 49D.
8
In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.
C339C34049DNotifying appeal to the tribunal
1
This section applies if notice of appeal has been given to HMRC.
2
The appellant may notify the appeal to the tribunal.
3
If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
4
Subsections (2) and (3) do not apply in a case where—
a
HMRC have given a notification of their view of the matter in question under section 49B, or
b
HMRC have given a notification under section 49C in relation to the matter in question.
5
In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.
C339C34049ENature of review etc
1
This section applies if HMRC are required by section 49B or 49C to review the matter in question.
2
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
3
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
a
by HMRC in deciding the matter in question, and
b
by any person in seeking to resolve disagreement about the matter in question.
4
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
5
The review may conclude that HMRC’s view of the matter in question is to be—
a
upheld,
b
varied, or
c
cancelled.
6
HMRC must notify the appellant of the conclusions of the review and their reasoning within—
a
the period of 45 days beginning with the relevant day, or
b
such other period as may be agreed.
7
In subsection (6) “relevant day” means—
a
in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,
b
in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.
8
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.
9
If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.
C339C34049FEffect of conclusions of review
1
This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).
2
The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.
3
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.
4
Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.
C339C34049GNotifying appeal to tribunal after review concluded
1
This section applies if—
a
HMRC have given notice of the conclusions of a review in accordance with section 49E, or
b
the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review.
2
The appellant may notify the appeal to the tribunal within the post-review period.
3
If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
4
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
5
In this section “post-review period” means—
a
in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or
b
in a case falling within subsection (1)(b), the period that—
i
begins with the day following the last day of the period specified in section 49E(6), and
ii
ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).
C339C34049HNotifying appeal to tribunal after review offered but not accepted
1
This section applies if—
a
HMRC have offered to review the matter in question (see section 49C), and
b
the appellant has not accepted the offer.
2
The appellant may notify the appeal to the tribunal within the acceptance period.
3
But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
4
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
5
In this section “acceptance period” has the same meaning as in section 49C.
C339C34049IInterpretation of sections 49A to 49H
1
In sections 49A to 49H—
a
“matter in question” means the matter to which an appeal relates;
b
a reference to a notification is a reference to a notification in writing.
2
In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
a
notification of HMRC’s view under section 49B(2);
b
notification by HMRC of an offer of review (and of their view of the matter) under section 49C;
c
notification of the conclusions of a review under section 49E(6); and
d
notification of the conclusions of a review under section 49E(9).
3
But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.
C30C31C172C17550 Procedure.
F2191
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2192
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2193
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2194
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2195
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C261F203F8306
If, on an appeal notified to the tribunal, the tribunal decides—
a
that, F485... , the appellant is overcharged by a self-assessment;
b
that, F486... , any amounts contained in a partnership statement are excessive; or
c
that the appellant is overcharged by an assessment other than a self-assessment,
the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.
C2617
F831If, on an appeal notified to the tribunal, the tribunal decides—
a
that the appellant is undercharged to tax by a self-assessment F487... ;
b
that any amounts contained in a partnership statement F488... are insufficient; or
c
that the appellant is undercharged by an assessment other than a self-assessment,
the assessment or amounts shall be increased accordingly.
C261F3097A
F832If, on an appeal notified to the tribunal, the tribunal decides that a claim or election F489which was the subject of a decision contained in a closure notice under section 28A of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that F833the tribunal decides is appropriate, but otherwise the decision in the notice shall stand good.
C261F568
Where, on an appeal F834notified to the tribunal against an assessment F204(other than a self-assessment) which—
a
assesses an amount which is chargeable to tax, and
b
charges tax on the amount assessed,
F835the tribunal decides as mentioned in subsection (6) or (7) above, F836the tribunal may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal F834notified to the tribunal is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.
F3889
Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—
F490a
the partner’s return under section 8 or 8A of this Act, or
b
the partner’s company tax return,
so as to give effect to the reductions or increases of those amounts.
F83710
Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.
11
But subsection (10) is subject to—
a
sections 9 to 14 of the TCEA 2007,
b
Tribunal Procedure Rules, and
c
the Taxes Acts.
F22051 Power of Commissioners to obtain information from appellant.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22152 Evidence.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F83853Appeals against summary determination of penalties.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C32C129C172C175C228C236C271C33654 Settling of appeals by agreement.
1
Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the F839tribunal, the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the F839tribunal had determined the appeal and had upheld the assessment or decision without variation, had varied it in that manner or had discharged or cancelled it, as the case may be.
2
Subsection (1) of this section shall not apply where, within thirty days from the date when the agreement was come to, the appellant gives notice in writing to the inspector or other proper officer of the Crown that he desires to repudiate or resile from the agreement.
3
Where an agreement is not in writing—
a
the preceding provisions of this section shall not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the inspector or other proper officer of the Crown to the appellant or by the appellant to the inspector or other proper officer; and
b
the references in the said preceding provisions to the time when the agreement was come to shall be construed as references to the time of the giving of the said notice of confirmation.
4
Where—
a
a person who has given a notice of appeal notifies the inspector or other proper officer of the Crown, whether orally or in writing, that he desires not to proceed with the appeal; and
b
thirty days have elapsed since the giving of the notification without the inspector or other proper officer giving to the appellant notice in writing indicating that he is unwilling that the appeal should be treated as withdrawn,
the preceding provisions of this section shall have effect as if, at the date of the appellant’s notification, the appellant and the inspector or other proper officer had come to an agreement, orally or in writing, as the case may be, that the assessment or decision under appeal should be upheld without variation.
5
The references in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.
54AF1065No questioning in appeal of amounts of certain social security income
1
Subsection (2) applies if an amount is notified under section 54B(1) and—
a
no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or
b
an objection is made but is withdrawn by the objector by notice.
2
The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.
3
Subsection (4) applies if an amount is notified under section 54B(1) and—
a
an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),
b
the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and
c
the officer confirms that agreement in writing.
4
The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.
5
Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.
54BNotifications of taxable amounts of certain social security income
1
The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—
a
of the amount on which the tax is charged, or
b
of an alteration in an amount previously notified under paragraph (a) or this paragraph.
2
A notification under subsection (1) must—
a
state its date of issue, and
b
state that the person notified may object to the notification by notice given within 60 days after that date.
3
A notification under subsection (1)(b) cancels the previous notification concerned.
4
An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—
a
the appropriate officer is satisfied—
i
that there was a reasonable excuse for not objecting before the end of the 60 days, and
ii
that the application was made without unreasonable delay after the end of the 60 days, and
b
the officer gives consent in writing.
5
If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.
54CInterpretation of sections 54A and 54B: “appropriate officer” etc
1
In sections 54A and 54B “the appropriate officer” means the appropriate officer—
a
in Great Britain, of the Department for Work and Pensions, and
b
in Northern Ireland, of the Department for Social Development.
2
Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.
C200C35C128C29255F62 Recovery of tax not postponed.
F2051
This section applies to an appeal to the F853tribunal against—
F389F491a
an amendment of a self-assessment—
i
under section 9C of this Act, or
ii
under paragraph 30 or F102434 of Schedule 18 to the Finance Act 1998,
aa
a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,
b
an assessment to tax other than a self-assessment,
F665c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
a notice under subsection (1) or (3) of section 753 of F666the principal Act where, before the appeal is determined, the appellant is assessed to tax under section 747(4)(a) of that Act by reference to an amount of chargeable profits specified in that notice.
2
a
by the amendment or assessment, or
b
where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,
shall be due and payable as if F58there had been no appeal.
C33C209C310F8403
If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—
a
first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;
b
where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.
An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.
C34F593A
An application under subsection (3) above may be made more than thirty days after F493the specified date if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the F206amendment or assessmentF494, or as a result of the conclusion stated in the closure noticeF841, or where the notice of appeal has been given after the relevant time limit (see section 49).
C33C210C310F8424
If, after any determination of the amount of tax the payment of which should be so postponed—
a
there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and
b
the parties cannot agree on a revised determination,
the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.
F8435
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).
6
The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears F844... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—
F60a
in the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an F206amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and
b
in the case of a determination made on an application under subsection (4) above—
i
the date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an F206amendment or assessment notice of which was issued on the date of that determination and against which there had been no appeal; and
ii
any tax overpaid shall be repaid.
F8456A
Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.
F8467
If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—
a
the agreement is in writing, or
b
the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—
i
by the appellant to HMRC, or
ii
by HMRC to the appellant.
F8478
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8488A
Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.
F619
On the determination of the appeal—
a
the date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the F206amendment or assessmentF495, or as a result of the conclusion stated in the closure notice, if there had been no appeal, be determined as if the tax were charged by an F206amendment or assessment—
i
notice of which was issued on the date on which F849HMRC issue to the appellant a notice of the total amount payable in accordance with the determination, and
ii
against which there had been no appeal; and
b
any tax overpaid shall be repaid.
F850F49610
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10A
In this section “the specified date” means the date of—
a
the issue of the notice of amendment or assessment, or
b
in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.
F85110B
References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.
F85211
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C38C36C37C173C176C337F85456 Payment of tax where there is a further appeal
1
This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.
2
Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.
3
But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—
a
if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and
b
if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.
F85556AAppeals from the Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F85556B Regulations about practice and procedure.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F85556C Power of Special Commissioners to order costs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F85556D Power of Special Commissioners to publish reports of decisions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chargeable gains
57 Regulations about appeals.
1
F856The Commissioners for Her Majesty’s Revenue and Customs may make regulations—
a
as respects the conduct of appeals against assessments and decisions on claims under the F631992 Act,
b
entitling persons, in addition to those who would be so entitled apart from the regulations, F857to be parties to such appeals,
c
regulating the time within which such appeals or claims may be brought or made,
C39d
where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions,
e
authorising F858an officer of Revenue and Customs, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by F858an officer of Revenue and Customs.
F8591A
Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.
F642
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—
F860a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F449b
provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and
4
Regulations under this section—
a
shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and
b
shall have effect notwithstanding anything in this Act.
F6657A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6757B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F863. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 58 cross-heading omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 38 (with Sch. 3 para. 11(3)(5))
F86258 Proceedings in tax cases in Northern Ireland.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17159 Election for county court in Northern Ireland.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C166C457F207PART VA Payment of Tax
Pt. 5A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 192 (with s. 198(1)); S.I. 1998/3173, art. 2
Pt. 5A modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2
Pt. 5A applied (with modifications) (E.W.S.) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 62(4) (as amended (with application in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/661, regs. 1(1), 5)
F390Income tax and capital gains tax
S. 59A cross-heading inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 29(1); S.I. 1998/3173, art. 2
C112C120C311C45159A Payments on account of income tax.
1
F257Subject to subsection (9) below, this section applies to any person (the taxpayer) as regards a year of assessment if as regards the immediately preceding year—
a
he F258is assessed to income tax under section 9 of this Act in any amount, and
b
that amount (the assessed amount) exceeds the amount of any income tax which has been deducted at source, and
c
the amount of the excess (the relevant amount) is not less than such amount as may be prescribed by regulations made by the Board, and
d
the proportion which the relevant amount bears to the assessed amount is not less than such proportion as may be so prescribed.
2
Subject to subsection (3) below, the taxpayer shall make two payments on account of his liability to income tax for the year of assessment—
a
the first on or before the 31st January in that year, and
b
the second on or before the next following 31st July;
3
If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating—
a
his belief that he will not be assessed to income tax for that year, or that the amount in which he will be so assessed will not exceed the amount of income tax deducted at source, and
b
his grounds for that belief,
each of the payments on account shall not be, and shall be deemed never to have been, required to be made.
4
If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating—
a
his belief that the amount in which he will be assessed to income tax for that year will exceed the amount of income tax deducted at source by a stated amount which is less than the relevant amount, and
b
his grounds for that belief,
the amount of each of the payments on account required to be made shall be, and shall be deemed always to have been, equal to 50 per cent. of the stated amount.
F2604A
If as regards the year immediately preceding the year of assessment—
a
the taxpayer is assessed to income tax under section 9 of this Act after the date on or before which either payment on account is required to be made, or
b
his assessment to income tax under that section is amended after that date,
then, subject to subsections (3) and (4) above F313and subsection (4B) below and to any subsequent application of this subsection, the amount of the payment on account shall be, and shall be deemed always to have been, equal to 50 per cent. of the relevant amount as determined on the basis of the assessment or, as the case may be, the assessment as amended.
F3144B
If as regards the year immediately preceding the year of assessment the taxpayer is assessed to income tax under section 29 of this Act in any amount, then, subject to subsections (3) and (4) above and to any subsequent application of this subsection, the amount of each payment on account shall be, and shall be deemed always to have been, the total of—
a
the amount which, immediately before the making of the assessment under section 29, is the amount of that payment, and
b
an amount equal to 50 per cent. of the amount in which he is assessed under that assessment;
and if that assessment is varied, the amount in which he is assessed under it shall be taken for the purposes of paragraph (b) above to be the amount of the assessment as varied.
5
Where the taxpayer makes a claim under subsection (3) or (4) above F261or subsection (4A) F315or (4B) above applies, there shall be made all such adjustments, whether by the repayment of amounts paid on accountF262, by the making of payments or further payments on account or otherwise, as may be required to give effect to the provisions of that subsection.
6
Where the taxpayer fraudulently or negligently makes any incorrect statement in connection with a claim under subsection (3) or (4) above, he shall be liable to a penalty not exceeding the difference between—
a
the amount which would have been payable on account if he had made a correct statement, and
b
the amount of the payment on account (if any) made by him.
7
The provisions of the Income Tax Acts as to the recovery of income tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to an amount of tax.
F2638
In this section, in relation to a year of assessment, any reference to the amount of any income tax deducted at source is a reference to the amount by which the aggregate of the following, namely—
a
any income tax deducted or treated as deducted from any income, or treated as paid on any income, in respect of the year, and
b
exceeds the aggregate of any amounts which, in the year, are deducted at source under F564PAYE regulations in respect of previous years.
9
If, at any time before the 31st January next following a year of assessment, an officer of the Board so directs—
a
this section shall not apply, and shall be deemed never to have applied, as regards that year to any person specified in the direction; and
b
there shall be made all such adjustments, whether by the repayment of amounts paid on account or otherwise, as may be required to give effect to the direction.
F31110
F534PAYE regulations may provide that, for the purpose of determining the amount of any such excess as is mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under F565PAYE regulations.
C114C452C45359BF208Payment of income tax and capital gains tax.
1
Subject to subsection (2) below, the difference between—
a
the amount of income tax and capital gains tax contained in a person’s self-assessment under section 9 of this Act for any year of assessment, and
b
the aggregate of any payments on account made by him in respect of that year (whether under section 59A of this Act or otherwise) and any income tax which in respect of that year has been deducted at source,
shall be payable by him or (as the case may be) repayable to him as mentioned in subsection (3) or (4) below F319but nothing in this subsection shall require the repayment of any income tax treated as deducted or paid by virtue of section F618... 246D(1) F618... F535of the principal ActF619, section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005.
2
The following, namely—
a
any amount which, in the year of assessment, is deducted at source under F536PAYE regulations in respect of a previous year, and
b
shall be respectively deducted from and added to the aggregate mentioned in subsection (1)(b) above.
3
In a case where the person—
a
gave the notice required by section 7 of this Act within six months from the end of the year of assessment, but
b
was not given notice under section 8 or 8A of this Act until after the 31st October next following that year,
the difference shall be payable or repayable at the end of the period of three months beginning with the day on which the notice under section 8 or 8A was given.
4
In any other case, the difference shall be payable or repayable on or before the 31st January next following the year of assessment.
C370C371F3184A
Where in the case of a repayment the return on the basis of which the person’s self-assessment was made under section 9 of this Act is enquired into by an officer of the Board—
a
b
the officer may at any time before that day make the repayment, on a provisional basis, to such extent as he thinks fit.
C370C371F4995
An amount of tax which is payable or repayable as a result of the amendment or correction of a self-assessment under—
a
section 9ZA, 9ZB, 9C or 28A of this Act (amendment or correction of return under section 8 or 8A of this Act), or
b
section 12ABA(3)(a), 12ABB(6)(a), 28B(4)(a), 30B(2)(a), 33A(4)(a) or 50(9)(a) of this Act (amendment of partner’s return to give effect to amendment or correction of partnership return),
is payable (or repayable) on or before the day specified by the relevant provision of Schedule 3ZA to this Act.
C372C373F3175A
Where a determination under section 28C of this Act which has effect as a person’s self-assessment is superseded by his self-assessment under section 9 of this Act, any amount of tax which is payable or repayable by virtue of the supersession shall be payable or (as the case may be) repayable on or before the day given by subsection (3) or (4) above.
C370C3716
Any amount of income tax or capital gains tax which is payable by virtue of an assessment made F264otherwise than under section 9 of this Act shall, unless otherwise provided, be payable on the day following the end of the period of 30 days beginning with the day on which the notice of assessment is given.
C372C3737
In this section any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income.
C372C373F3168
F108759C Surcharges on unpaid income tax and capital gains tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F391Corporation tax
Ss. 59D, 59DA and cross-heading substituted for s. 59D (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 29(2); S.I. 1998/3173, art. 2
C45459D General rule as to when corporation tax is due and payable.
1
Corporation tax for an accounting period is due and payable on the day following the expiry of nine months from the end of that period.
2
If the tax payable is then exceeded by the total of any relevant amounts previously paid (as stated in the relevant company tax return), the excess shall be repaid.
3
The tax payable means the amount computed in accordance with paragraph 8 of Schedule 18 to the Finance Act 1998.
4
Relevant amounts previously paid means any of the following, so far as relating to the accounting period in question—
a
any amount of corporation tax paid by the company and not repaid;
b
any corporation tax refund surrendered to the company by another group company;
c
any amount by which the sums available for set off under Step 4 of the calculation in paragraph 8 of Schedule 18 to the Finance Act 1998 (amounts set off against overall tax liability) exceeds the amount against which they may be set off under that provision;
d
any amount treated as corporation tax paid in respect of profits of the company F582by virtue of regulations under section 62 of the Finance Act 2004 (deductions from payments to sub-contractors).
5
This section has effect subject to section 59E.
59DA Claim for repayment in advance of liability being established.
1
This section applies where a company has paid an amount of corporation tax for an accounting period and the circumstances of the company change, so that the company has grounds for believing that the amount paid exceeds its probable tax liability although that liability has not been finally established.
2
The company may, by notice given to an officer of the Board, claim repayment of the excess.
No such claim may be made before the date which under section 826 of the principal Act (interest on overpaid tax), subject to regulations under section 826A of that Act, is the material date in relation to that tax.
3
The notice must state—
a
the amount which the company considers should be repaid, and
b
its grounds for believing that the amount paid exceeds its probable tax liability.
4
If the company has appealed against an amendment of an assessment, or an assessment, relating to the tax liability in question, and the appeal has not been finally determined, it may apply to the F864tribunal for a determination of the amount which should be repaid to the company pending determination of the liability.
F8655
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).
6
If the company makes an application under section 55(3) or (4) (application to postpone payment pending determination of appeal), that application may be combined with an application under subsection (4) above.
7
If a company makes a claim or application under this section before it has delivered a company tax return for the period in question, any deductions under F583section 61 of the Finance Act 2004 (deductions from payments to certain subcontractors) shall be disregarded in considering whether the amount paid by the company exceeds its probable tax liability.
8
This section has effect subject to section 59E.
C16859EF420Further provision as to when corporation tax is due and payable.
1
The Treasury may by regulations make provision, in relation to companies of such descriptions as may be prescribed, for or in connection with treating amounts of corporation tax for an accounting period as becoming due and payable on dates which fall on or before the date on which corporation tax for that period would become due and payable apart from this section.
2
Without prejudice to the generality of subsection (1) above, regulations under this section may make provision—
a
for or in connection with the determination of amounts of corporation tax which are treated as becoming due and payable under the regulations;
b
for or in connection with the determination of the dates on which amounts of corporation tax are treated as becoming due and payable under the regulations;
c
for or in connection with the making of payments to the Board in respect of amounts of corporation tax which are treated as becoming due and payable under the regulations;
d
for or in connection with the determination of the amount of any such payments as are mentioned in paragraph (c) above;
e
for or in connection with the determination of the dates on which any such payments as are mentioned in paragraph (c) above become due and payable;
f
for or in connection with any assumptions which are to be made for any purposes of the regulations;
g
for or in connection with the payment to the Board of interest on amounts of corporation tax which are treated as becoming due and payable under the regulations;
h
for or in connection with the repayment of amounts paid under the regulations;
i
for or in connection with the payment of interest by the Board on amounts paid or repaid under the regulations;
j
with respect to the furnishing of information to the Board;
k
with respect to the keeping, production or inspection of any books, documents or other records;
l
for or in connection with the imposition of such requirements as the Treasury think necessary or expedient for any purposes of the regulations;
m
for or in connection with appeals in relation to questions arising under the regulations.
3
Regulations under this section may make provision—
a
for amounts of corporation tax for an accounting period to be treated as becoming due and payable on dates which fall within the accounting period;
b
for payments in respect of any such amounts of corporation tax for an accounting period as are mentioned in paragraph (a) above to become due and payable on dates which fall within the accounting period.
4
Where interest is charged by virtue of regulations under this section on any amounts of corporation tax for an accounting period which are treated as becoming due and payable under the regulations, the company shall, in such circumstances as may be prescribed, be liable to a penalty not exceeding twice the amount of that interest.
5
Regulations under this section—
a
may make such modifications of any provisions of the Taxes Acts, or
b
may apply such provisions of the Taxes Acts,
as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.
6
Regulations under this section which apply any provisions of the Taxes Acts may apply those provisions either without modifications or with such modifications as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.
7
Regulations under this section—
a
may make different provision for different purposes, cases or circumstances;
b
may make different provision in relation to companies or accounting periods of different descriptions;
c
may make such supplementary, incidental, consequential or transitional provision as appears to the Treasury to be necessary or expedient.
8
Subject to subsection (9) below, regulations under this section may make provision in relation to accounting periods beginning before (as well as accounting periods beginning on or after) the date on which the regulations are made.
9
Regulations under this section may not make provision in relation to accounting periods ending before the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment).
10
In this section—
“modifications” includes amendments, additions and omissions;
“prescribed” means prescribed by regulations made under this section.
11
Any reference in this section to corporation tax includes a reference—
a
to any amount due from a company under F1025section 455 of CTA 2010 (charge to tax in case of loan to participator) as if it were an amount of corporation tax chargeable on the company;
b
to any sum chargeable on a company under section 747(4)(a) of the principal Act (controlled foreign companies) as if it were an amount of corporation tax;
59FF1066Arrangements for paying tax on behalf of group members
1
An officer of Revenue and Customs may enter into arrangements for the specified purpose with some or all of the members of a group.
2
For the purposes of subsection (1), arrangements entered into with some or all of the members of a group are for “the specified purpose” if they are arrangements for one of those members to discharge any liability of each of those members to pay corporation tax for the accounting periods to which the arrangements relate.
3
For the purposes of this section, a company and all its 51% subsidiaries form a group and, if any of those subsidiaries has 51% subsidiaries, the group includes them and their 51% subsidiaries, and so on.
4
Arrangements entered into under subsection (1)—
a
may make provision in relation to cases where companies become or cease to be members of a group,
b
may make provision in relation to the discharge of liability to pay interest or penalties,
c
may make provision in relation to the discharge of liability to pay any amount within subsection (6),
d
may make provision for or in connection with the termination of the arrangements, and
e
may make such supplementary, incidental, consequential or transitional provision as is necessary for the purposes of the arrangements.
5
Arrangements entered into under subsection (1)—
a
do not affect the liability to corporation tax, or to pay corporation tax, of any company to which the arrangements relate, and
b
do not affect any other liability under the Tax Acts of any company to which the arrangements relate.
6
The following amounts are within this subsection—
a
an amount due from a company under section 455 of CTA 2010 (charge to tax in case of loan to participator in close company) as if it were an amount of corporation tax chargeable on the company, and
b
a sum chargeable on a company under section 747(4)(a) of the principal Act (controlled foreign companies) as if it were an amount of corporation tax.
59FBF1108CT payment plans for tax on certain transactions with EEA residents
Schedule 3ZC makes provision enabling a company that is liable to pay corporation tax arising in connection with certain transactions to defer payment of the tax by entering into a CT payment plan.
59GF1067Managed payment plans
1
This section applies if a person (“P”) has entered into a managed payment plan in respect of—
a
an amount on account of income tax which is to become payable in accordance with section 59A(2),
b
an amount of income tax or capital gains tax which is to become payable in accordance with section 59B, or
c
an amount of corporation tax which is to become payable in accordance with section 59D.
2
P enters into a managed payment plan in respect of an amount if—
a
P agrees to pay, and an officer of Revenue and Customs agrees to accept payment of, the amount by way of instalments,
b
the instalments to be paid before the due date are balanced by the instalments to be paid after it (see section 59H), and
c
the agreement meets such other requirements as may be specified in regulations made by the Commissioners for Her Majesty's Revenue and Customs.
3
But this section does not apply, in the case of an amount of corporation tax, if an arrangement under section 59F has been made in relation to the amount.
4
If P pays all of the instalments in accordance with the plan, P is to be treated as having paid, on the due date, the total of those instalments.
5
If P—
a
pays one or more instalments in accordance with the plan, but
b
fails to pay one or more later instalments in accordance with it,
P is to be treated as having paid, on the due date, the total of the instalments paid before the failure (but this is subject to subsection (6)).
6
If—
a
subsection (5) applies in a case in which the first failure to pay an instalment occurs before the due date, and
b
P would (in the absence of a managed payment plan) be entitled to be paid interest on any amount paid before that date,
then, despite that subsection, P is entitled to be paid that interest.
7
If—
a
subsection (5) applies,
b
P makes one or more payments after the due date (whether or not in accordance with the plan), and
c
an officer of Revenue and Customs gives P a notice specifying any or all of those payments,
P is not liable to a penalty or surcharge for failing to pay the amount of the specified payments on or before the due date.
8
Regulations under this section may make different provision for different cases.
9
In this section “the due date”, in relation to an amount mentioned in subsection (1), means the date on which it becomes payable.
59HBalancing of instalments for the purposes of section 59G
1
Subsection (2) applies for the purposes of section 59G(2)(b).
2
The instalments to be paid before the due date are balanced by those to be paid after it if the time value of the instalments to be paid before that date is equal, or approximately equal, to the time value of the instalments to be paid after it.
3
The time value of the instalments to be paid before the due date is the total of the time value of each of the instalments to be paid before that date (and the time value of the instalments to be paid after that date is to be read accordingly).
4
The time value of an instalment is—
where—
A is the amount of the instalment, and
T is the number of days before, or after, the due date that the instalment is to be paid.
5
The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for the purpose of determining when an amount is approximately equal to another amount.
6
Regulations under this section may make different provision for different cases.
C53C159C182C249C231C234C232C242C244C245C247C258C257C259C272C306C313C314C331C349C348C347C341C458C467 PART VI COLLECTION AND RECOVERY
Pt. 6 applied by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)
Pt. 6 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2
Pt. 6: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(a)
Pt. 6 modified (1.8.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for remaining purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 2 para. 7(1); S.I. 2002/1727, art. 2
Pt. 6 applied (with modifications) (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (S.I. 2002/2820), regs. 1, 8(4) (with reg. 8(5)(6))
Pt. 6 applied (with modifications) (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), art. 1(2), Sch. I paras. 2(2), 4(3); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2
Pt. 6 applied (with modifications) (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 1 paras. 2(2), 4(3); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
Pt. 6 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)
Pt. 6 applied (with modifications) by The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (S.I. 1994/1882), reg. 7A(4) (as inserted (6.4.2003) by S.I. 2003/672, regs. 1(1), 6)
Pt. 6 applied (with modifications) by The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (S.I. 1994/271), reg. 7A(4) (as inserted (6.4.2003) by S.I. 2003/672, regs. 1(1), 11)
Pt. 6 modified (6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 29(3), 61; S.I. 2002/1727, art. 2
Pt. 6 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 84(2)
Pt. 6 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)
Pt. 6 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)
Pt. 6 modified (1.1.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Child Trust Funds Act 2004 (c. 6), ss. 21(11), 27; S.I. 2004/2422, art. 2; S.I. 2004/3369, art. 2(1)(2)(4)
Pt. 6 applied (with modifications) (6.4.2007) by The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045), regs. 1, 16(2)(3) (with reg. 60, Sch. 1)
Pt. 6 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29K (as inserted (6.8.2007) by S.I. 2007/2068, regs. 1, 2)
Pt. 6 applied (with modifications) by The Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97K (as inserted (6.8.2007) by S.I. 2007/2069, regs. 1, 2)
Pt. 6 modified by Social Security Administration Act 1992 (c. 5), Sch. 3A para. 5 (as inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 133(2), 170; S.I. 2008/3137, art. 2)
Pt. 6 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))
Pt. 6 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 37 (with reg. 1(4)(6))
Pt. 6 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 32
Pt. 6 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 29(2)
Pt. 6 applied (with modifications) (N.I.) (3.10.2010) by The Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010 (S.R. 2010/299), regs. 1, 8 (with reg. 8(6))
C44C45C23160 Issue of demand notes and receipts.
C1841
Every collector shall, when the tax becomes due and payable, make demand of the respective sums given to him in charge to collect, from the persons charged therewith, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.
C1842
On payment of the tax, the collector shall if so requested give a receipt.
Distraint and poinding
C46C135C18561 Distraint by collectors.
1
If a person neglects or refuses to pay the sum charged, upon demand made by the collector, F68the collector may distrain upon the goods and chattels of the person charged (in this section referred to as “the person in default”.
2
For the purpose of levying any such distress, F69a justice of the peace, on being satisfied by information on oath that there is reasonable ground for believing that a person is neglecting or refusing to pay a sum charged, may issue a warrant in writing authorising a collector to break open, in the daytime, any house or premises, calling to his assistance any constable.
Every such constable shall, when so required, aid and assist the collector in the execution of the warrant and in levying the distress in the house or premises.
3
A levy or warrant to break open shall be executed by, or under the direction of, and in the presence of, the collector.
4
A distress levied by the collector shall be kept for five days, at the costs and charges of a person F70in default.
5
If the person F71in default does not pay the sum due, together with the costs and charges F72. . . , the distress shall be appraised by F73one or more independent persons appointed by the collector, and shall be sold by public auction by the collector for payment of the sum due and all costs and charges.
F74. . . Any overplus coming by the distress, after the deduction of the costs and charges and of the sum due, shall be restored to the owner of the goods distrained.
F756
The Treasury may by regulations make provision with respect to—
a
the fees chargeable on or in connection with the levying of distress, and
b
the costs and charges recoverable where distress has been levied;
and any such regulations shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
62 Priority of claim for tax.
1
F76If at any time at which any goods or chattels belonging to any person (in this section referred to as “the person in default”) are liable to be taken by virtue of any execution or other process, warrant, or authority whatever, or by virtue of any assignment, on any account or pretence whatever, except at the suit of the landlord for rent, F76the person in default is in arrears in respect of any such claims as are referred to in subsection (1A) below, the goods or chattels may not be so taken unless on demand made by the collector the person at whose suit the execution or seizure is made, or to whom the assignment was made, pays or causes to be paid to the collector, before the sale or removal of the goods or chattels, all F76such sums as have fallen due at or before the date of seizure.
F771A
The sums referred to in subsection (1) above are—
a
sums due from the person in default on account of deductions of income tax from F538taxable earnings (as defined by section 10 of ITEPA 2003) paid during the period of twelve months next before the date of seizure, being deductions which the person in default was liable to make under F539PAYE regulations less the amount of the repayments of income tax which he was liable to make during that period; and
b
sums due from the person in default in respect of deductions required to be made by him for that period under F584section 61 of the Finance Act 2004 (sub-contractors in the construction industry).
2
F78If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the collector may distrain the goods and chattels notwithstanding the seizure or assignment, and F78may proceed to the sale thereof, as prescribed by this Act, for the purpose of obtaining payment of the whole of F78those sums, and the reasonable costs and charges attending such distress and sale, and every collector so doing shall be indemnified by virtue of this Act.
F793
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F97163Recovery of tax in Scotland
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F97263A Sheriff officer’s fees and outlays.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
64Priority of claim for tax in Scotland.
1
F80If at any time at which any movable goods and effects belonging to any person (in this section referred to as “the person in default”) are liable to be taken by virtue of any F915... diligence whatever, or by any assignation, F81the person in default is in arrears in respect of any such sums as are referred to in subsection (1A) below, the goods and effects may not be so taken unless on demand made by the collector the person proceeding to take the said goods and effects pays F81such sums as have fallen due at or before the date of poinding or, as the case may be, other diligence or assignation.
F821A
The sums referred to in subsection (1) above are—
a
sums due from the person in default on account of deductions of income tax from F540taxable earnings (as defined by section 10 of ITEPA 2003) paid during the period of twelve months next before the date of poinding, being deductions which the person in default was liable to make under F541PAYE regulations less the amount of the repayments of income tax which he was liable to make during that period; and
b
sums due from the person in default in respect of deductions required to be made by him for that period under F585section 61 of the Finance Act 2004 (sub-contractors in the construction industry).
2
F83If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the sums shall, notwithstanding any F83proceedings for the purpose of taking the said moveable goods and effects, be recoverable by poinding and selling the said moveable goods and effects under warrant obtained in conformity with the provisions contained in section 63 above.
F843
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Court proceedings
P1C186C24365 Magistrates’ courts.
1
F392Any amount due and payable by way of income tax, capital gains tax or corporation tax which does not exceed £2,000 shall, without prejudice to any other remedy, be recoverable summarily as a civil debt by proceedings commenced in the name of a collector.
2
All or any of the sums due in respect of tax from any one person and payable to any one collector (being sums which are by law recoverable summarily) may, whether or not they are due under one assessment, be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document as aforesaid shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.
3
Proceedings under this section F393... may be brought in England and Wales at any time within one year from the time when the matter complained of arose.
4
It is hereby declared that in subsection (1) above the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable F85in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981.
P2F865
The Treasury may by order made by statutory instrument increase the F394sum specified in sub-section (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.
C48C47C136C187C24366 County courts.
1
F87Tax due and payable F500... may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings in a county court F736... .
F7372
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F882A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F893
In this section as it applies in Northern Ireland the expression “county court” shall mean a county court held for a division under the County Courts (Northern Ireland) Order 1980.
4
Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this section, and Part III of the County Courts F90(Northern Ireland) Order 1980 (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland.
C136C188C24367 Inferior courts in Scotland.
1
F2661A
An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.
2
Sections 65 and 66 above shall not apply in Scotland.
C49C136C18968 High Court, etc.
1
Any tax may be sued for and recovered from the person charged therewith in the High Court as a debt due to the Crown, or by any other means whereby any debt of record or otherwise due to the Crown can, or may at any time, be sued for and recovered, as well as by the other means specially provided by this Act for levying the tax.
2
All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer .
Supplemental
C50C51C99C190C375C374F50269 Recovery of penalty F1090... or interest
1
This section applies to—
a
penalties imposed under Part 2, 5A or 10 of this Act or Schedule 18 to the Finance Act 1998;
F1088b
penalties imposed under any paragraph of Schedule 56 to the Finance Act 2009 in respect of an amount falling within any of the following items of the Table in paragraph 1 of that Schedule—
i
item 1, 12, 18 or 19, or
ii
insofar as the tax falls within item 1, item 17, 23 or 24;
c
interest charged under any provision of this Act (or recoverable as if it were interest so charged).
2
An amount by way of penalty F1089... or interest to which this section applies shall be treated for the purposes of the following provisions as if it were an amount of tax.
3
Those provisions are—
a
sections 61, 63 and 65 to 68 of this Act;
b
section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court: restriction of set-off or counterclaim where proceedings, or set-off or counterclaim, relate to tax) and any rules of court imposing any such restriction;
c
section 35(2)(b) of that Act as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland).
C52C5270 Evidence.
F7391
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7382
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F923
F1106A certificate of the inspector or any other officer of the Board that it has been determined that tax carries interest under section 88 of this Act, together with a certificate of the collector that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence—
a
that interest is chargeable on the tax from the date when for the purposes of section 88 of this Act the tax ought to have been paid, and
b
that the sum mentioned in the certificate is unpaid and is due to the Crown;
and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.
4
A written statement as to the wages, salaries, fees, and other F542earnings or amounts treated as earnings paid for any period to the person against whom proceedings are brought under section 65, 66 or 67 of this Act, purporting to be signed by his employer for that period or by any responsible person in the employment of the employer, shall in such proceedings be prima facie evidence that the wages, salaries, fees and other F542earnings or amounts treated as earnings therein stated to have been paid to the person charged have in fact been so paid.
F1725
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5435
In subsection (4) “earnings or amounts treated as earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of ITEPA 2003).
C13770AF209Payments by cheque.
1
For the purposes of this Act and the provisions mentioned in subsection (2) below, where—
a
any payment to an officer of the Board or the Board is made by cheque, and
b
the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment shall be treated as made on the day on which the cheque was received by the officer or the Board.
2
The provisions are—
a
sections 824 to 826 of the principal Act (repayment supplements and interest on tax overpaid); and
b
section 283 of the 1992 Act (repayment supplements).
F7193
This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).
PART VII PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.
Income Tax
71C54 Bodies of persons.
1
F866... Every body of persons shall be chargeable to income tax in like manner as any person is chargeable under the Income Tax Acts.
2
Subject to section 108 of this Act, the chamberlain or other officer acting as treasurer, auditor or receiver for the time being of any body of persons chargeable to income tax shall be answerable for doing all such acts as are required to be done under the Income Tax Acts for the purpose of the assessment of the body and for payment of the tax.
3
Every such officer as aforesaid may from time to time retain, out of any money coming into his hands on behalf of the body, so much thereof as is sufficient to pay the income tax charged upon the body, and shall be indemnified for all such payments made in pursuance of the Income Tax Acts .
C55C376C37772 Trustees, guardians, etc., of incapacitated persons.
1
The trustee, guardian, tutor, curator or committee of any incapacitated person having the direction, control or management of the property or concern of any such person, whether such person resides in the United Kingdom or not, shall be assessable and chargeable to income tax in like manner and to the like amount as that person would be assessed and charged if he were not an incapacitated person.
2
The person who is chargeable in respect of an incapacitated person shall be answerable for all matters required to be done under the Income Tax Acts for the purpose of assessment and payment of income tax.
3
Any person who has been charged under the Income Tax Acts in respect of any incapacitated person as aforesaid may retain, out of money coming into his hands on behalf of any such person, so much thereof from time to time as is sufficient to pay the tax charged, and shall be indemnified for all such payments made in pursuance of the Income Tax Acts.
73 Further provision as to infants.
If a person chargeable to income tax is an infant, then his F93parent , guardian or tutorF93parent or guardian—
a
shall be liable for the tax in default of payment by the infant, and
b
on neglect or refusal of payment, may be proceeded against in like manner as any other defaulter, and
c
if he makes such payment, shall be allowed all sums so paid in his accounts.
C56C379C37874 Personal representatives.
1
If a person chargeable to income tax dies, the executor or administrator of the person deceased shall be liable for the tax chargeable on such deceased person, and may deduct any payments made under this section out of the assets and effects of the person deceased .
2
On neglect or refusal of payment, any person liable under this section may be proceeded against in like manner as any other defaulter .
C57C145C237C380C37875 Receivers appointed by a court.
1
A receiver appointed by any court in the United Kingdom which has the direction and control of any property in respect of which income tax is charged in accordance with the provisions of the Income Tax Acts shall be assessable and chargeable with the tax in like manner and to the like amount as would be assessed and charged if the property were not under the direction and control of the court.
2
Every such receiver shall be answerable for doing all matters and things required to be done under the Income Tax Acts for the purpose of assessment and payment of income tax .
C381C37876 Protection for certain trustees, agents and receivers.
1
A trustee who has authorised the receipt of profits arising from trust property by, or by the agent of, the person entitled thereto shall not, if—
a
that person or agent actually received the profits under that authority, and
b
the trustee makes a return, as required by section 13 of this Act, of the name, address and profits of that person,
be required to do any other act for the purpose of the assessment of that person to income tax.
2
An agent or receiver of any person resident in the United Kingdom, other than an incapacitated person, shall not, if he makes a return, as required by section 13 of this Act, of the name, address and profits of that person, be required to do any other act for the purpose of the assessment of that person to income tax.
Capital gains tax
C23877 Application of Part VII to capital gains tax.
1
This Part of this Act (except section 76 above) shall apply in relation to capital gains tax as it applies in relation to income tax F94. . . , and subject to any necessary modifications.
2
This Part of this Act as applied by this section shall not affect the question of who is the person to whom chargeable gains accrue, or who is chargeable to capital gains tax, so far as that question is relevant for the purposes of any exemption, or of any provision determining the rate at which capital gains tax is chargeable.
F9577A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1070PART 7AHolders of licences under the Petroleum Act 1998
Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 2 (with Sch. 9 paras. 1-9, 22)
Licence-holders' liabilities for tax assessed on non-UK residents
77BPre-conditions for serving secondary-liability notice
1
Conditions A to E are the pre-conditions for the purposes of section 77C.
2
Condition A is that tax is assessed on a person not resident in the United Kingdom.
3
Condition B is that the tax is assessed in reliance on—
a
section 276 of the 1992 Act,
b
section 874 of ITTOIA 2005, or
c
section 1313 of CTA 2009.
4
Condition C is that the tax assessed is not tax under ITEPA 2003.
5
Condition D is that—
a
there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),
b
there is more than one licence to which the tax assessed is related, or
c
there is a licence, or more than one licence, to which part of the tax assessed is related but in addition part of the tax assessed is not related to any licence.
6
Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.
7
In this Part “licence” means a licence under Part 1 of the Petroleum Act 1998.
77CSecondary-liability notices
1
If each of the pre-conditions (see section 77B) is met, an officer of Revenue and Customs may serve on the holder of the licence concerned, or on the holder of any of the licences concerned, a notice—
a
that states particulars of the assessment,
b
that states the amount remaining unpaid and the date when it became payable,
c
that requires the holder to pay, within 30 days of the service of the notice, the amount for which the holder is liable, and
d
that, if the amount for which the holder is liable is given by subsection (3) or section 77G(7), gives particulars of how the amount was determined.
2
For the purposes of subsection (1), the amount for which the holder is liable is the amount remaining unpaid, together with any interest on it under sections 86 and 87A, but this is subject to subsection (3) and section 77G(7).
3
In a case within section 77B(5)(b) or (c), the amount for which the holder of the licence is liable is given by—
4
In subsection (3)—
A is the amount remaining unpaid,
I is any interest due on that amount under sections 86 and 87A,
T is the total amount of the profits or chargeable gains in respect of which the assessment is made, and
L is so much of that total amount as is profits or chargeable gains related to the licence.
5
The power under subsection (1) is subject to section 77E (certain pre-1974 cases).
6
In this Part “secondary-liability notice” means a notice under subsection (1).
77DPayments under secondary-liability notices
1
Any amount which a person is required to pay by a secondary-liability notice may be recovered from the person as if it were tax due and duly demanded from the person.
2
If a person (“H”) pays any amount which a secondary-liability notice requires H to pay, H may recover the amount from the person on whom the assessment concerned was made.
3
A payment in pursuance of a secondary-liability notice is not allowed as a deduction in calculating any income, profits or losses for any tax purposes.
77EException for certain pre-1974 cases
1
Section 77C(1) does not give power to serve a secondary-liability notice on the holder of a licence if the profits arose, or the chargeable gains accrued, to the assessed person in consequence of a contract made by the holder before 23 March 1973.
2
The exception under subsection (1) does not apply if—
a
the assessed person is connected with the holder, or
b
the contract was substantially varied on or after 23 March 1973.
3
For the purposes of subsection (2), whether a person is connected with another is determined in accordance with section 1122 of CTA 2010.
F1071Exemption certificates
Ss. 77F-77G and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 3 (with Sch. 9 paras. 1-9, 22)
77FIssue, cancellation and effect of exemption certificates
1
This section applies if there is a person (“T”) who will or might become liable to tax which, if unpaid, could be recovered under this Part from a person (“H”) who is the holder of a licence.
2
If an officer of Revenue and Customs, on an application made by T, is satisfied that T will comply with any obligations imposed on T by the Taxes Acts, the officer may issue to H a certificate exempting H from section 77C with respect to any tax payable by T.
3
If a certificate is issued to H under subsection (2), an officer of Revenue and Customs may, by notice in writing to H, cancel the certificate from the date specified in the notice.
4
The date specified in a notice under subsection (3) may not be earlier than 30 days after the service of the notice.
5
If a certificate is issued to H under subsection (2), section 77C does not apply to any tax payable by T which becomes due while the certificate is in force.
6
If a certificate is issued to H under subsection (2) but is subsequently cancelled under subsection (3), section 77C also does not apply to any tax payable by T which—
a
becomes due after the certificate is cancelled, but
b
is in respect of profits arising, or chargeable gains accruing, while the certificate is in force.
77GLiabilities for assessments made after exemption certificate cancelled
1
Subsection (7) applies if—
a
each of conditions A to C is met, and
b
one of conditions D and E is met.
2
Condition A is that, after the cancellation under section 77F(3) of a certificate issued under section 77F(2) to a person (“H”) who is the holder of a licence, tax related to the licence is assessed on the applicant for the certificate.
3
Condition B is that the tax is assessed in reliance on—
a
section 276 of the 1992 Act,
b
section 874 of ITTOIA 2005, or
c
section 1313 of CTA 2009.
4
Condition C is that the tax assessed is not tax under ITEPA 2003.
5
Condition D is that—
a
ignoring section 77F, H could be required by a secondary-liability notice to pay all of the tax remaining unpaid under the assessment, and
b
the profits or chargeable gains in respect of which the assessment is made include (but are not limited to) profits arising, or chargeable gains accruing, while the certificate is in force.
6
Condition E is that—
a
as a result of section 77C(3), but ignoring section 77F, H could be required by a secondary-liability notice to pay some, but not all, of the tax remaining unpaid under the assessment, and
b
the profits or chargeable gains that are—
i
ones in respect of which the assessment is made, and
ii
related to the licence,
include (but are not limited to) profits arising, or chargeable gains accruing, while the certificate is in force.
7
If this subsection applies then, for the purposes of section 77C(1), the amount for which the holder of the licence is liable is the amount given by—
together with a corresponding proportion of any interest due under sections 86 and 87A on the amount remaining unpaid.
8
In subsection (7)—
A is the amount that H could be required to pay as mentioned in paragraph (a) of whichever of conditions D and E is met (“the operative condition”),
CIF is the amount of the profits or chargeable gains mentioned in paragraph (b) of the operative condition that are ones arising, or accruing, while the certificate is in force, and
NIF is the amount of the profits or chargeable gains mentioned in paragraph (b) of the operative condition that are ones arising, or accruing, while the certificate is not in force.
F1072Supplementary
Ss. 77H-77K and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 4 (with Sch. 9 paras. 1-9, 22)
77HCalculations under sections 77C(3) and 77G(7)
1
Subsection (2) applies for the purposes of calculating any of the following amounts of profits or chargeable gains—
a
L in a calculation under section 77C(3),
b
CIF in a calculation under section 77G(7), and
c
CIF + NIF in a calculation under section 77G(7) when it is condition E in section 77G that is met.
2
The amount is to be calculated as if for the purposes of making a separate assessment in respect of those profits or chargeable gains on the person on whom the assessment was made.
3
An officer of Revenue and Customs applying subsection (2) is to make all such allocations and apportionments of receipts, expenses, allowances and deductions taken into account, or made, for the purposes of the actual assessment as appear to the officer to be just and reasonable in the circumstances.
77IInformation
1
The holder of a licence must, if required to do so by a notice served on the holder by an officer of Revenue and Customs, give to the officer within the time specified by the notice (which is not to be less than 30 days) such particulars as may be required by the notice of—
a
licence-related transactions (see subsection (2)),
b
licence-related payments (see subsection (3)), or
c
persons to whom licence-related payments have been paid or are payable.
2
In subsection (1) “licence-related transaction” means a transaction in connection with activities authorised by the licence as a result of which any person is or might be liable to tax by virtue of—
a
section 276 of the 1992 Act,
b
section 874 of ITTOIA 2005, or
c
section 1313 of CTA 2009.
3
In subsection (1) “licence-related payment” means—
a
earnings which constitute employment income (see section 7(2)(a) of ITEPA 2003),
b
amounts which are treated as earnings and constitute employment income (see section 7(2)(b) of ITEPA 2003), or
c
other payments,
paid or payable in respect of duties or services performed in an area in which activities authorised by the licence may be carried on under the licence.
4
If a notice under subsection (1) is served on the holder of a licence, the holder must take reasonable steps to obtain the information necessary to enable the holder to comply with the notice.
77JMeaning of “related to a licence” as respects tax, or profits or gains
1
Subsections (2) and (3) apply for the purposes of this Part.
2
An amount of tax is related to a licence if the tax is in respect of profits or chargeable gains related to the licence.
3
Profits or chargeable gains are related to a licence if they are—
a
profits from activities authorised by the licence,
b
profits from activities carried on in connection with activities authorised by the licence, or
c
profits from, or chargeable gains accruing on the disposal of, exploration or exploitation rights connected with—
i
activities authorised by the licence, or
ii
activities carried on in connection with activities authorised by the licence.
4
In this section—
a
“designated area” means an area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964,
b
“exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or a designated area,
c
“exploration or exploitation rights” means rights to—
i
assets to be produced by exploration or exploitation activities,
ii
interests in such assets, or
iii
the benefit of such assets,
d
any reference to the disposal of exploration or exploitation rights includes a reference to the disposal of unlisted shares deriving their value, or the greater part of their value, directly or indirectly from such rights,
e
“shares” includes—
i
stock, and
ii
securities not creating or evidencing a charge on assets,
f
“unlisted shares” means shares that are not listed on a recognised stock exchange, and
g
“recognised stock exchange” has the meaning given by section 1005(1) and (2) of ITA 2007.
77KOther definitions in Part 7A
1
This section applies for the purposes of this Part.
2
“Licence” has the meaning given by section 77B(7).
3
“Secondary-liability notice” has the meaning given by section 77C(6).
PART VIII CHARGES ON NON-RESIDENTS
Income tax
F27578 Method of charging non-residents.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27579 Profits from branch or agency.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27580 Charge on percentage of turnover.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27581 Taxation on basis of merchanting profit.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27582 Savings.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27583 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital gains tax
F27584 Gains from branch or agency.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Corporation tax
F27585 Application of Part VIII to corporation tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9685A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C65C64C126C167 PART IX INTEREST ON OVERDUE TAX
Pt. IX modified by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)
Pt. IX applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by Finance Act 1993 (c. 34), s. 122(2)(3)
Pt. 9 applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 281(5)(a) (as substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 paras. 15(2), 17)
Pt. 9 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2
C102C169C58C124C125C178C303C309C46986F267 Interest on overdue income tax and capital gains tax.
1
The following, namely—
a
any amount on account of income tax which becomes due and payable in accordance with section 59A(2) of this Act, and
b
any income tax or capital gains tax which becomes due and payable in accordance with section 55 or 59B of this Act,
shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the relevant date until payment.
2
For the purposes of subsection (1)(a) above the relevant date is whichever of the dates mentioned in section 59A(2) of this Act is applicable; and for the purposes of subsection (1)(b) above the relevant date is—
a
in any such case as is mentioned in subsection (3) of section 59B of this Act, the last day of the period of three months mentioned in that subsection; and
b
in any other case, the date mentioned in subsection (4) of that section.
3
Subsection (1) above applies even if the relevant date is a non-business day within the meaning of F320section 92 of the Bills of Exchange Act 1882.
4
Subsection (5) below applies where as regards a year of assessment—
a
any person makes a claim under subsection (3) or (4) of section 59A of this Act in respect of the amounts (the section 59A amounts) payable by him in accordance with subsection (2) of that section, and
5
Interest shall be payable under this section as if each of the section 59A amounts had been equal to—
a
the aggregate of that amount and 50 per cent. of the section 59B amount, or
b
the amount which would have been payable in accordance with subsection (2) of section 59A of this Act if the claim under subsection (3) or (4) of that section had not been made,
whichever is the less.
6
In determining for the purposes of subsections (4) and (5) above what amount (if any) is payable by any person in accordance with section 59B(3), (4) or (5) of this Act F323or, in respect of income tax assessed under section 29 of this Act, in accordance with section 59B(6) of this Act—
a
it shall be assumed that both of the section 59A amounts have been paid, and
b
no account shall be taken of any amount which has been paid on account otherwise than under section 59A(2) of this Act or is payable by way of capital gains tax.
7
Subsection (8) below applies where as regards any person and a year of assessment—
a
amounts (the section 59A amounts) become payable by him in accordance with section 59A(2) of this Act, and
b
an amount (the section 59B amount) becomes repayable to him in accordance with section 59B (3), (4) or (5) of this Act.
8
So much of any interest payable under this section on either of the section 59A amounts as is not attributable to the amount by which that amount exceeds 50 per cent. of the section 59B amount shall be remitted.
9
In determining for the purposes of subsections (7) and (8) above what amount (if any) is repayable to any person in accordance with section 59B(3), (4) or (5) of this Act, no account shall be taken of any amount which has been paid on account otherwise than under section 59A(2) of this Act or is payable by way of capital gains tax.
F9786A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C304C31887F667Interest on overdue income tax deducted at source
1
Income tax which is assessable under Chapter 15 of Part 15 of ITA 2007 carries interest at the rate applicable under section 178 of the Finance Act 1989 from the date when it was due under section 951 of ITA 2007 until payment.
2
Subsection (1) applies—
a
whether or not an assessment is made, and
b
whether or not income tax which is assessed has been paid when the assessment is made.
3
Subsection (1) applies even if the date when the income tax should have been paid is a non-business day as defined by section 92 of the Bills of Exchange Act 1882.
4
Subsection (5) applies to any income tax which—
a
was payable under Chapter 15 of Part 15 of ITA 2007 (collection: deposit-takers, building societies and certain companies) in respect of payments within section 946 of that Act made in a return period,
b
was not paid on the date when it was due under section 951 of that Act, and
c
has subsequently been discharged or repaid under section 953 of that Act because the person who made the payments received payments on which it suffered income tax by deduction in a later return period.
5
The income tax carries interest under subsection (1) from the date when it was due under section 951 of ITA 2007 until the earliest of—
a
the date when the income tax was paid,
b
the date when the person delivered a return for the later return period, and
c
the expiry of 14 days after the end of that period,
but subsection (1) does not otherwise apply to the income tax.
6
In this section “return period” means a period for which a return is required to be made under Chapter 15 of Part 15 of ITA 2007.
C103C161C170C211C45587AF98Interest on overdue corporation tax etc.
1
2
Subsection (1) above applies even if the date when the tax becomes due and payable (as mentioned in that subsection) is a non-business day within the meaning of section 92 of the M1Bills of Exchange Act 1882.
3
In relation to corporation tax assessed F440or treated as assessed by virtue of section F100346(2) or 347(1) of the principal Act, F101137(4), 139(7) F441or 190F443... of the 1992 Act F442... F422paragraph 75A(2) of Schedule 18 to the Finance Act 1998F517, F1027... paragraph 69 of Schedule 29 to the Finance Act 2002F1028or Chapter 7 of Part 22 of CTA 2010 (which enable unpaid corporation tax assessed on a company to be assessed on other persons in certain circumstances), the reference in subsection (1) above to the date when the tax becomes due and payable is a reference to the date when it became due and payable by the company.
F3954
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1024A
In a case where—
a
there is for an accounting period of a company (“the later period”) F324a non-trading deficit on the company’s loan relationships,
b
F224c
if the claim had not been made, there would be an amount or, as the case may be, an additional amount of corporation tax for the earlier period which would carry interest in accordance with this section,
F225then, for the purposes of the determination at any time of whether any interest is payable under this section or of the amount of interest so payable, the amount mentioned in paragraph (c) above shall be taken to be an amount of unpaid corporation tax for the earlier period except so far as concerns interest for any time after the date on which any corporation tax for the later period became (or, as the case may be, would have become) due and payable F398as mentioned in subsection (8) below.
F3964B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
A sum assessed on a company by such an assessment as is referred to in F103section F10291111(2) of CTA 2010 (recovery of payment of tax credit or interest on such a payment) shall carry interest at the F104rate applicable under section 178 of the Finance Act 1989 from the date when the payment of tax credit or interest was made until the sum assessed is paid.
F1056
In any case where—
a
on a claim under F1030section 37 of CTA 2010, the whole or any part of a loss incurred in an accounting period (“the later period”) has been F1031relieved (whether under that section or section 42 of that Act) for the purposes of corporation tax against profits of a preceding accounting period (“the earlier period”);
b
the earlier period does not fall wholly within the period of twelve months immediately preceding the later period; and
c
if the claim had not been made, there would be an amount or, as the case may be, an additional amount of corporation tax for the earlier period which would carry interest in accordance with this section,
then, for the purposes of the determination at any time of whether any interest is payable under this section or of the amount of interest so payable, the amount mentioned in paragraph (c) above shall be taken to be an amount of unpaid corporation tax for the earlier period except so far as concerns interest for any time after the date on which any corporation tax for the later period became (or, as the case may be, would have become) due and payable F401as mentioned in subsection (8) below.
F3977
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3998
In subsections (4), (4A) and (6) above, any reference to the date on which corporation tax for an accounting period became, or would have become, due and payable shall be construed on the basis that corporation tax for an accounting period becomes due and payable on the day following the expiry of nine months from the end of the accounting period.
F4009
The power conferred by section 59E of this Act (alteration of date on which corporation tax becomes due and payable) does not include power to make provision in relation to subsection (4), (4A), (6) or (8) above the effect of which would be to change the meaning of references in subsection (4), (4A) or (6) above to the date on which corporation tax for an accounting period became, or would have become, due and payable (as mentioned in subsection (8) above).
F32688 Interest on tax recovered to make good loss due to taxpayer’s fault.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32788A Determinations under section 88.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17389 The prescribed rate of interest.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C59C60C61C382C38390F870Interest on tax payable gross
F4021
Interest payable under this Part of this Act
F868b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8692
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C382C38491 Effect on interest of reliefs.
1
Where any amount of interest is payable under section 86 F328... of this Act in relation to an assessment, and relief from tax charged by the assessment is given to any person by a discharge of any of that tax, such adjustment shall be made of the said amount, and such repayment shall be made of any amounts previously paid under F329that section in relation to the assessment, as are necessary to secure that the total sum, if any, paid or payable under F329that section in relation to the assessment is the same as it would have been if the tax discharged had never been charged.
F1061A
Where interest is payable under section 87A of this Act in respect of an amount of corporation tax for an accounting period, and relief from tax is given by a discharge of any of that corporation tax—
a
such adjustment shall be made of the amount of interest payable under that section in respect of corporation tax for that accounting period, and
b
such repayment shall be made of any amounts of interest previously paid under that section in respect of that corporation tax,
as are necessary to secure that the total sum (if any) paid or payable under that section in respect of corporation tax for that accounting period is the same as it would have been if the tax discharged had never been charged.
1B
2
F174Subject to subsection (2A) below Where relief from tax F108... paid for any chargeable period is given to any person by repayment, he shall be entitled to require that the amount repaid shall be treated for the purposes of this section, so far as it will go, as if it were a discharge of the tax charged on him (whether alone or together with other persons) by or by virtue of any assessment for or relating to the same chargeable period, so, however, that it shall not be applied to any assessment made after the relief was given and that it shall not be applied to more than one assessment so as to reduce, without extinguishing, the amount of tax charged thereby.
F1092A
In any case where—
a
relief from corporation tax is given to any person by repayment, and
b
that tax was paid for an accounting period ending after the day which is the appointed day for the purposes of section F11010 of the principal Act,
that person shall be entitled to require that the amount repaid shall be treated for the purposes of this section, so far as it will go, as if it were a discharge of the corporation tax charged on him for that period.
3
Notwithstanding anything in the preceding provisions of this section, no relief, whether given by way of discharge or repayment, shall be treated for the purposes of this section as—
F111a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
affecting tax charged by any assessment to income tax made under Schedule A or Schedule D if either—
F111i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ii
it arises in connection with income taxable otherwise than under Schedule A or Schedule D, or
iii
it relates to a source income from which is taxable otherwise than under Schedule A or Schedule D F112or
C624
For the purposes of this section a relief from corporation tax or capital gains tax shall not be treated as affecting tax charged by any assessment unless the assessment is to the same tax .
F11391A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92 Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
C631
The provisions of this section shall have effect where the Board are satisfied as respects any tax carrying interest under section 86 of this Act—
a
that the tax is in respect of income or chargeable gains arising in a country outside the United Kingdom, and
b
that, as the result of action of the government of that country, it is impossible for the income or gains to be remitted to the United Kingdom, and
c
that having regard to the matters aforesaid and to all the other circumstances of the case it is reasonable that the tax should for the time being remain uncollected,
and the Board allow the tax to remain uncollected accordingly.
C632
Interest on the said tax shall, subject to subsection (3) below, cease to run under the said section 86 as from the date on which the Board were first in possession of the information necessary to enable them to be satisfied as aforesaid and, if the said date is not later than three months from the time when the tax became due and payable, the interest thereon under the said section 86 in respect of the period before the said date shall be remitted.
C633
Where, under subsection (2) above, interest has ceased to run on any tax and thereafter demand is made by the collector or other proper officer for payment of all or any of that tax, interest under the said section 86 shall again begin to run from the date of the demand in respect of the amount demanded:
Provided that where all or any part of the amount demanded is paid not later than three months from the date of the demand, the interest under the said section 86 on the amount so paid running from the date of the demand shall be remitted.
C81C82C158C214C312 PART X PENALTIES, ETC.
Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2
Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)
Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2
Pt. 10 power to apply conferred (N.I.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), Sch. 1 para. 7B(5A) (as inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(4), 86 (with s. 83(6)))
Pt. 10 applied (with modifications) (E.W.S.) (1.5.2007) by The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785), regs. 1, 15
F109193 Failure to make return for income tax and capital gains tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F109293A Failure to make partnership return.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40394 Failure to make return for corporation tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74295 Incorrect return or accounts for income tax or capital gains tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74395A Incorrect partnership return or accounts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F40496Incorrect return or accounts for corporation tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74497 Incorrect return or accounts: supplemental.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F87197AA Failure to produce documents under section 19A.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
97AF114Two or more tax-geared penalties in respect of the same tax.
Where two or more penalties—
a
are incurred by any person and fall to be determined by reference to any income tax or capital gains tax with which he is chargeable for a year of assessment; F405...
F405b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
each penalty after the first shall be so reduced that the aggregate amount of the penalties, so far as determined by reference to any particular part of the tax, does not exceed whichever is or, but for this section, would be the greater or greatest of them, so far as so determined.
C69C66C67C68C127C174C283C319C316C386C385C46698 Special returns, etc.
C1321
a
has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or
b
fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,
he shall be liable, subject to F116subsections (3) and (4) below—
i
to a penalty not exceeding £300, and
ii
if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
C1332
F117Subject to section 98A below, where a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding F117£3000.
F1183
No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.
4
No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.
F5074A
If—
a
a failure to comply with F668Chapter 15 or 16 of Part 15 of ITA 2007 arises from a person’s failure to deliver an account, or show the amount, of a payment, and
subsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.
4B
A payment is within this subsection if—
F669a
the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,
b
at the time the payment is made, the company, authority or partnership—
i
does not believe that the payment is an excepted payment for the purposes of Chapter 11 of Part 15 of ITA 2007 (payments between companies etc: exception from duties to deduct), or
ii
if it does so believe, cannot reasonably do so,
c
the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and
d
the payment is not an excepted payment at the time the payment is made.
F6704C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6714D
A payment is within this subsection if—
a
it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,
b
a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and
c
at the time the payment is made the payee (as defined in section 913 of that Act) is not entitled to relief under double taxation arrangements (as defined in section 1023 of that Act) and the company—
i
does not believe that it is entitled to such relief, or
ii
if it does so believe, cannot reasonably do so.
F6724DA
A payment is within this subsection if—
a
it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,
b
a company, purporting to rely on section 914 of ITA 2007 (EU companies: discretion to make payment gross), makes the payment without deducting a sum representing income tax, and
c
at the time the payment is made the payment is not exempt from income tax as a result of section 758 of ITTOIA 2005 (exemption for certain interest and royalty payments) and the company—
i
does not believe that the payment is so exempt, or
ii
if it does so believe, cannot reasonably do so.
F5694E
A payment is within this subsection if—
a
it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,
b
the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under F673section 874 of ITA 2007 to make a deduction from the interest distribution,
c
that obligation would apply if that condition were not so fulfilled, and
d
the trustees did not believe that the unit holder was not ordinarily resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).
Expressions used in this subsection have the same meaning as in F635regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)).
F9345
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. | 2. |
|---|---|
Part III of this Act, F119. . . | In the principal Act— |
F423regulations under section 59E of this Act; | F408. . . |
F1039Section 77I(1) of this Act. | F687. . . |
F222. . . | F407. . . |
In the principal Act— | F444. . . |
F872. . . | F444. . . |
F1040. . . | F551. . . |
F674. . . | F552. . . |
F444. . . | F120... |
F444. . . | F409. . . |
F346. . . | F346. . . |
F545. . . | F553. . . |
F1033. . . | F554. . . |
F1033. . . | F1036. . . |
F1033. . . | F1036. . . |
F947. . . | F1036. . . |
F1033. . . | F1036. . . |
F947. . . | section 310(1), (2)F503, (2A) and (3); |
section 310(4) and (5); | F555. . . |
F621. . . | F624. . . |
regulations under section 333; | Regulations under section 333; |
F720. . . | F720. . . |
F688. . . | |
F636. . . | section 375(5); |
F637. . . | |
F675. . . | F332regulations under section 444BB; |
F676. . . | F332regulations under section 444BD; |
F121. . . | F689. . . |
F677. . . | F690. . . |
F678. . . | F691. . . |
F679. . . | F692. . . |
F680. . . | F505section 552; |
F587. . . | F506regulations under section 552ZA(6); |
F873. . . | F693. . . |
F641. . . | F588. . . |
F641. . . | F877. . . |
F641. . . | F878. . . |
F641. . . | F641. . . |
F641. . . | F641. . . |
F641. . . | F641. . . |
F447. . . | F641. . . |
F622. . . | F641. . . |
F947. . . | F641. . . |
F947. . . | F936. . . |
F947. . . | F876section 76ZE(4); |
F333. . . | F410. . . |
F938. . . | F331. . . |
F347. . . | F406. . . |
F681. . . | F406. . . |
F947. . . | regulations under paragraph 7 of Schedule 14; |
F935. . . | Schedule 15, paragraph 14(4); |
F880. . . | F694. . . |
F947. . . | F695. . . |
F1033. . . | F966. . . |
F410. . . | Regulations under section F122151 of the 1992 Act. |
F947. . . | F451Sections F741... F50445B(5) and (6),F51845G(4) and (5)F573, 45I(5) and (6), 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act |
F1033. . . | Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982. |
F947. . . | F967. . . |
F330. . . | F123. . . |
F874. . . | F556. . . |
F948. . . | F968. . . |
F949. . . | F125. . . |
F682. . . | F969. . . |
F124. . . | F213. . . |
F950. . . | F881. . . |
F683. . . | F640paragraph 12 of Schedule 4ZA to the 1992 Act |
F951. . . | F212Paragraphs 2 to 6 of Schedule 5A to the 1992 Act. |
F1038. . . | F268regulations under section 73 of the Finance Act 1995; |
Regulations under section F126151 of the 1992 Act. | F626. . . |
Paragraph F1272(9) of Schedule 1 to the 1992 Act. | F626. . . |
F450. . . | F1043. . . |
Section F12898 of the 1992 Act. | F557. . . |
F952. . . | F548paragraph 64 or 65 of Schedule 15 to the Finance Act 2000 |
F953. . . | F445Paragraph 93(2) of Schedule 22 to the Finance Act 2000 |
F956. . . | F446Paragraph 129 of Schedule 22 to the Finance Act 2000 |
F954. . . | F511paragraph 6 of Schedule 34 to the Finance Act 2002 |
F129[Section 73 of the Finance Act 1989 ] | F513paragraph 7 of Schedule 35 to the Finance Act 2002 |
F1033. . . | F696. . . |
F956. . . | F1036. . . |
F955. . . | F571Section 421J(3) of ITEPA 2003. |
F956. . . | F558Regulations under section 589 of ITEPA 2003. |
F572Paragraph 1(7) of Schedule 1 to the 1992 Act. | F558Regulations under section 715 of ITEPA 2003. |
F957. . . | F558PAYE regulations. |
F958. . . | F558Paragraph 52 of Schedule 5 to ITEPA 2003. |
F684. . . | F1032. . . |
F546. . . | F590Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004. |
F549paragraph 66 of Schedule 15 to the Finance Act 2000 | F642regulations under section 251(1)(a) or (4) of the Finance Act 2004; |
F547. . . | F625Section 75(4) of ITTOIA 2005. |
F512paragraph 10 of Schedule 34 to the Finance Act 2002 | F625Regulations under Chapter 3 of Part 6 of ITTOIA 2005. |
F514paragraph 11 of Schedule 35 to the Finance Act 2002 | F632section 37(3) of the Finance Act 2005; |
F685. . . | F632section 37(6) of the Finance Act 2005; |
F570Section 421J(4) of ITEPA 2003. | F644Section 106 of FA 2006 as modified by Schedule 17 to that Act. |
F959. . . | F644Section 116 of FA 2006. |
F550Regulations under section 715 of ITEPA 2003. | F644Regulations under section 116 of FA 2006. |
F550Paragraph 93 of Schedule 2 to ITEPA 2003. | F697. . . |
F550Paragraph 45 of Schedule 3 to ITEPA 2003. | F644Section 130 of FA 2006. |
F550Paragraph 33 of Schedule 4 to ITEPA 2003. | F698sections 240 and 241 of ITA 2007; |
F550Paragraph 51 of Schedule 5 to ITEPA 2003. | F698section 271(1) of ITA 2007; |
F1042. . . | F698regulations under Chapter 5 of Part 6 of ITA 2007; |
F589Regulations under section 70(3) of the Finance Act 2004. | F698section 373 of ITA 2007; |
F960. . . | F698regulations under section 871(1) of ITA 2007; |
F960. . . | F698Chapter 15 of Part 15 of ITA 2007; |
F960. . . | F698Chapter 16 of Part 15 of ITA 2007; |
F1041Section 302B of ITTOIA 2005. | F698regulations under section 969(1) of ITA 2007; |
F1034section 401B of ITTOIA 2005. | F698regulations under section 971(1) of ITA 2007; |
F1034section 421A of ITTOIA 2005. | F698regulations under section 973(1) of ITA 2007. |
F623Section 647 of ITTOIA 2005. | F879Section 75(4) of CTA 2009. |
F623Regulations under Chapter 3 of Part 6 of ITTOIA 2005. | F937paragraph 4 of Schedule 17 to FA 2009. |
F631section 40(1) of the Finance Act 2005 | F1037section 260 of CTA 2010. |
F638regulations under section 17(3) of the Finance (No. 2) Act 2005 | F1037section 1046(1) to (4) of CTA 2010. |
F686sections 242 and 243(1) and (2) of ITA 2007; | F1037section 1095 of CTA 2010. |
F961. . . | F1037section 1096 of CTA 2010. |
F686regulations under Chapter 5 of Part 6 of ITA 2007; | F1037section 1052(1) to (3) of CTA 2010. |
F962. . . | F1037section 1101(1), (2) and (4) of CTA 2010. |
F963. . . | F1044Section 228 of TIOPA 2010. |
F686section 748(1) and (2) of ITA 2007; | |
F686section 771 of ITA 2007; | |
F963. . . | |
F963. . . | |
F686regulations under section 871(1) of ITA 2007; | |
F686regulations under section 969(1) of ITA 2007; | |
F686regulations under section 971(1) of ITA 2007; | |
F964. . . | |
F965. . . | |
F965. . . | |
F875Section 241 of CTA 2009; | |
F965. . . | |
F965. . . | |
F1045. . . | |
F1035section 31 of CTA 2010. | |
F1035section 465 of CTA 2010. | |
F1035section 728 of CTA 2010. | |
F1035section 832 of CTA 2010. | |
F1035section 1046(5) to (7) of CTA 2010. | |
F1035section 1052(4) and (5) of CTA 2010. | |
F1035section 1097(1) and (2) of CTA 2010. | |
F1035section 1101(5) and (6) of CTA 2010. | |
F1035section 1102 of CTA 2010. | |
F1035section 1109 of CTA 2010. | |
F1046Regulations under section 283, 284, 285, 295 or 297 of TIOPA 2010. |
The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section
F699References in this Table to sections 240, 241, 242 and 243(1) and (2) of ITA 2007 are to provisions that apply only in relation to shares issued after 5 April 2007.
C179C171C320C262C263C30598AF276Special penalties in the case of certain returns.
1
2
Where this section applies in relation to a provision of regulations, any person who fails to make a return in accordance with the provision shall be liable—
a
to a penalty or penalties of the relevant monthly amount for each month (or part of a month) during which the failure continues, but excluding any month after the twelfth or for which a penalty under this paragraph has already been imposed, and
b
if the failure continues beyond twelve months, without prejudice to any penalty under paragraph (a) above, to a penalty not exceeding
F592i
in the case of a provision of PAYE regulations, so much of the amount payable by him in accordance with the regulations for the year of assessment to which the return relates as remained unpaid at the end of 19th April after the end of that yearF593, or
ii
in the case of a provision of regulations under section 70(1)(a) or 71 of the Finance Act 2004, £3,000.
3
For the purposes of subsection (2)(a) above, the relevant monthly amount in the case of a failure to make a return—
a
where the number of persons in respect of whom particulars should be included in the return is fifty or less, is £100, and
b
where the number is greater than fifty, is £100 for each fifty such persons and an additional £100 where that number is not a multiple of fifty.
F7454
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
98BF131 European Economic Interest Groupings.
1
In this section “grouping” means a European Economic Interest Grouping formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25th July 1985, whether registered in Great Britain, in Northern Ireland or elsewhere.
F2142
Subsections (2A) to (4) below apply where a grouping or member of a grouping required by a notice given under section 12A of this Act to deliver a return or other document fails to comply with the notice.
2A
The grouping or member shall be liable to a penalty not exceeding £300 multiplied by the number of members of the grouping at the time of the failure to comply.
2B
If, on an application made to F882it by an officer of the Board, the F883tribunal so directs, the grouping or member shall be liable, for each day on which the failure continues after the day on which the grouping or member is notified of the direction (but excluding any day for which a penalty under this subsection has already been imposed), to a further penalty or penalties not exceeding £60 multiplied by the number of members of the grouping at the end of that day.
3
No penalty shall be imposed under F215subsection (2A) or (2B) above in respect of a failure at any time after the failure has been remedied.
4
If a grouping to which, or member to whom, a notice is given proves that there was no income or chargeable gain to be included in the return, the penalty under F216subsections (2A) and (2B) above shall not exceed £100.
5
Where a grouping or member fraudulently or negligently delivers an incorrect return, accounts or statement, or makes an incorrect declaration in a return delivered, under section 12A above, the grouping or member shall be liable to a penalty not exceeding £3000 multiplied by the number of members of the grouping at the time of delivery.
98CF595Notification under Part 7 of Finance Act 2004
1
A person who fails to comply with any of the provisions of Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) mentioned in subsection (2) below shall be liable—
a
to a penalty not exceeding
F1075i
in the case of a provision mentioned in paragraph (a), (b) or (c) of that subsection, £600 for each day during the initial period (but see also subsections (2A), (2B) and (2ZC) below), and
ii
in any other case, £5,000, and
b
if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding £600 for each day on which the failure continues after the day on which the penalty under paragraph (a) was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
2
Those provisions are—
a
section 308(1) and (3) (duty of promoter in relation to notifiable proposals and notifiable arrangements),
b
section 309(1) (duty of person dealing with promoter outside United Kingdom),
c
section 310 (duty of parties to notifiable arrangements not involving promoter), F724...
d
section F977312(2) (duty of promoter to notify client of reference number)
F1077db
section 313ZA (duty of promoter to provide details of clients),
f
section 313C (duty of introducer to give details of persons who have provided information).
F10792ZA
In this section “the initial period” means the period—
a
beginning with the relevant day, and
b
ending with the earlier of the day on which the penalty under subsection (1)(a)(i) is determined and the last day before the failure ceases;
and for this purpose “the relevant day” is the day specified in relation to the failure in the following table.
Failure | Relevant day |
|---|---|
A failure to comply with subsection (1) or (3) of section 308 in so far as the subsection applies by virtue of an order under section 306A | The first day after the end of the period prescribed under section 306A(6) |
A failure to comply with subsection (1) or (3) of section 308 in so far as the subsection applies by virtue of an order under section 308A(2) | The first day after the end of the period prescribed under subsections (5) and (6)(a) of section 308A (as it may have been extended by a direction under subsection (6)(b) of that section) |
Any other failure to comply with subsection (1) of section 308 | The first day after the end of the period prescribed under that subsection |
Any other failure to comply with subsection (3) of section 308 | The first day after the end of the period prescribed under that subsection |
A failure to comply with subsection (1) of section 309 | The first day after the end of the period prescribed under that subsection |
A failure to comply with section 310 | The first day after the latest time by which section 310 must be complied with in the case concerned |
2ZB
The amount of a penalty under subsection (1)(a)(i) is to be arrived at after taking account of all relevant considerations, including the desirability of its being set at a level which appears appropriate for deterring the person, or other persons, from similar failures to comply on future occasions having regard (in particular)—
a
in the case of a penalty for a person's failure to comply with section 308(1) or (3), to the amount of any fees received, or likely to have been received, by the person in connection with the notifiable proposal (or arrangements implementing the notifiable proposal), or with the notifiable arrangements, and
b
in the case of a penalty for a person's failure to comply with section 309(1) or 310, to the amount of any advantage gained, or sought to be gained, by the person in relation to any tax prescribed under section 306(1)(b) in relation to the notifiable arrangements.
2ZC
If the maximum penalty under subsection (1)(a)(i) above appears inappropriately low after taking account of those considerations, the penalty is to be of such amount not exceeding £1 million as appears appropriate having regard to those considerations.
2ZD
Where it appears to an officer of Revenue and Customs that a penalty under subsection (1)(a)(i) above has been determined on the basis that the initial period begins with a day later than that which the officer considers to be the relevant day, an officer of Revenue and Customs may commence proceedings for a re-determination of the penalty.
2ZE
The Treasury may by regulations vary—
a
any of the sums for the time being specified in subsection (1) above, and
b
the sum specified in subsection (2ZC) above.
F7232A
Where a failure to comply with a provision mentioned in subsection (2) concerns a proposal or arrangements in respect of which an order has been made under section 306A of the Finance Act 2004 (doubt as to notifiability), the F1080amounts specified in subsection (1)(a)(i) and (b) above shall be increased to the prescribed sum in relation to days falling after the prescribed period.
2B
Where a failure to comply with a provision mentioned in subsection (2) concerns a proposal or arrangements in respect of which an order has been made under section 314A of the Finance Act 2004 (order to disclose), the F1081amounts specified in subsection (1)(a)(i) and (b) above shall be increased to the prescribed sum in relation to days falling after the prescribed period.
2C
In subsection (2A) and (2B)—
a
“the prescribed sum” means a sum prescribed by the Treasury by regulations, and
b
“the prescribed period” means a period beginning with the date of the order under section F1082306A or 314A and prescribed by the Commissioners by regulations.
2D
The making of an order under section F1083306A or 314A of that Act does not of itself mean that, for the purposes of section 118(2) of this Act, a person either did or did not have a reasonable excuse for non-compliance before the order was made.
2E
Where an order is made under section F1084306A or 314A of that Act then for the purposes of section 118(2) of this Act—
a
the person identified in the order as the promoter of the proposal or arrangements cannot, in respect of any time after the end of the period mentioned in subsection (2B), rely on doubt as to notifiability as an excuse for failure to comply with section 308 of that Act, and
b
any delay in compliance with that section after the end of that period is unreasonable unless attributable to something other than doubt as to notifiability.
2F
Regulations under F1085this section—
a
may include incidental or transitional provision,
b
shall be made by statutory instrument,
c
in the case of regulations under subsection F1086(2ZE) or (2C)(a), shall not be made unless a draft has been laid before and approved by resolution of the House of Commons, and
d
in the case of regulations under subsection (2C)(b), shall be subject to annulment in pursuance of a resolution of the House of Commons.
3
4
In subsection (3) above “the relevant sum” means—
a
in relation to a person not falling within paragraph (b) or (c) below, £100 in respect of each scheme to which the failure relates,
b
in relation to a person who has previously failed to comply with section F981subsection (1) of section 313 or regulations under subsection (3) of that section on one (and only one) occasion during the period of 36 months ending with the date on which the current failure to comply with that provision began, £500 in respect of each scheme to which the current failure relates (whether or not the same as the scheme to which the previous failure relates), or
c
in relation to a person who has previously failed to comply with section F981subsection (1) of section 313 or regulations under subsection (3) of that section on two or more occasions during the period of 36 months ending with the date on which the current failure to comply with that provision began, £1,000 in respect of each scheme to which the current failure relates (whether or not the same as the schemes to which any of the previous failures relates).
5
In subsection (4) above “scheme” means any notifiable arrangements within the meaning of Part 7 of the Finance Act 2004.
C70C134C270C387C38899F132Assisting in preparation of incorrect return, etc.
Any person who assists in or induces the preparation or delivery of any information, return, accounts or other document which—
a
he knows will be, or is or are likely to be, used for any purpose of tax, and
b
he knows to be incorrect,
shall be liable to a penalty not exceeding £3,000.
99AF133Certificates of non-liability to income tax.
If a person who gives a certificate of non-liability to income tax in pursuance of regulations under F700section 852 of ITA 2007—
a
gives the certificate fraudulently or negligently, or
b
fails to comply with any undertaking contained in the certificate in pursuance of the regulations,
he shall be liable to a penalty not exceeding £3,000.
99BF701Declarations under Chapter 2 of Part 15 of ITA 2007
Where a person fraudulently or negligently gives any incorrect information in a declaration under any of sections 858 to 861 of ITA 2007, the person shall be liable to a penalty not exceeding £3,000.
C71C138C215C223C391C389C392C390C460100F175Determination of penalties by officer of the Board.
1
Subject to subsection (2) below and except where proceedings for a penalty have been instituted under section 100D below F223... , an officer of the Board authorised by the Board for the purposes of this section may make a determination imposing a penalty under any provision of the Taxes Acts and setting it at such amount as, in his opinion, is correct or appropriate.
2
Subsection (1) above does not apply where the penalty is a penalty under—
F1093a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
section 94(1) above as it has effect before the substitution made by section 83 of the Finance (No. 2) Act 1987,
c
section 98(1) above as it has effect before the amendments made by section 164 of the Finance Act 1989 or section 98(1)(i) above as it has effect after those amendments, or
d
paragraph (a)(i) of section 98A(2) above as it has effect by virtue of section 165(2) of the Finance Act 1989, F134or
e
section 98B(2)(a) aboveF594, or
f
section 98C(1)(a) aboveF939...
F939g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Notice of a determination of a penalty under this section shall be served on the person liable to the penalty and shall state the date on which it is issued and the time within such an appeal against the determination may be made.
4
After the notice of a determination under this section has been served the determination shall not be altered except in accordance with this section or on appeal.
5
If it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount of a penalty determined under this section is or has become insufficient the officer may make a determination in a further amount so that the penalty is set at the amount which, in his opinion, is correct or appropriate.
6
In any case where—
a
b
after the determination has been made it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount which was taken into account as the relevant amount of tax is or has become excessive,
the determination shall be revised so that the penalty is set at the amount which is correct; and, where more than the correct amount has already been paid, the appropriate amount shall be repaid.
C72C394C393C426C432C433C460100AF175 Provisions supplementary to section 100.
F7461
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C1392
A penalty determined under section 100 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.
C1393
A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.
C73C395C398C396C397C427C434C435C460100BF175 Appeals against penalty determinations.
1
An appeal may be brought against the determination of a penalty under section 100 above and, subject to F1096... the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to taxF884, except that references to the tribunal shall be taken to be references to the First-tier Tribunal.
2
F1097On an appeal against the determination of a penalty under section 100 above section 50(6) to (8) of this Act shall not apply but—
a
in the case of a penalty which is required to be of a particular amount, the F885First-tier Tribunal may—
i
if it appears F886... that no penalty has been incurred, set the determination aside,
ii
if the amount determined appears F886... to be correct, confirm the determination, or
iii
if the amount determined appears F886... to be incorrect, increase or reduce it to the correct amount.
F8883
In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (2), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.
3A
Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.
3B
On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.
C201C74C140C399C400C460100CF175 Penalty proceedings before F889First-tier Tribunal .
1
An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the F890First-tier Tribunal for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.
F8911A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8922
The person liable to the penalty shall be a party to the proceedings.
3
Any penalty determined by the F893First-tier Tribunal in proceedings under this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable.
F8944
In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under subsection (1), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.
4A
Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of the TCEA 2007.
5
On any such appeal the F895Upper Tribunal may—
a
if it appears that no penalty has been incurred, set the determination aside,
b
if the amount determined appears to be appropriate, confirm the determination,
c
if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the F895Upper Tribunal considers appropriate, or
d
if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the F895Upper Tribunal considers appropriate.
C75C141C216C224C402C401C460100DF175 Penalty proceedings before court.
1
Where in the opinion of the Board the liability of any person for a penalty arises by reason of the fraud of that person or any other person, proceedings for the penalty may be instituted before the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland.
C1812
Proceedings under this section which are not instituted (in England, Wales or Northern Ireland) under the Crown Proceedings Act 1947 by and in the name of the Board as an authorised department for the purposes of that Act shall be instituted—
a
in England and Wales, in the name of the Attorney General,
b
in Scotland, in the name of the Lord Advocate, and
c
in Northern Ireland, in the name of the Attorney General for Northern Ireland.
3
Any proceedings under this section instituted in England and Wales shall be deemed to be civil proceedings by the Crown within the meaning of Part II of the Crown Proceedings Act 1947 and any such proceedings instituted in Northern Ireland shall be deemed to be civil proceedings within the meaning of that Part of that Act as for the time being in force in Northern Ireland.
4
If in proceedings under this section the court does not find that fraud is proved but consider that the person concerned is nevertheless liable to a penalty, the court may determine a penalty notwithstanding that, but for the opinion of the Board as to fraud, the penalty would not have been a matter for the court.
C76C460F412101 Evidence for purposes of proceedings relating to penalties.
An assessment which can no longer be varied by F896the tribunal on an appeal notified to it or by order of any court is sufficient evidence, for the purposes of—
a
the preceding provisions of this Part, and
b
the provisions of Schedule 18 to the Finance Act 1998 relating to penalties,
that the amounts in respect of which tax is charged in the assessment arose or were received as stated in the assessment.
C212C213C142C266C264C307C404C403C428C437C436C460102 Mitigation of penalties.
The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for F135a penalty, and may also, after judgment, further mitigate or entirely remit the penalty.
C202C212C213C143103F136Time limits for penalties.
1
Subject to subsection (2) below, where the amount of a penalty is to be ascertained by reference to tax payable by a person for any period, the penalty may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the F897tribunal or a Court—
a
at any time within six years after the date on which the penalty was incurred, or
b
at any later time within three years after the final determination of the amount of tax by reference to which the amount of the penalty is to be ascertained.
F7472
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C406C4053
A penalty under section 99 of this Act may be determined by an officer of the Board, or proceedings for such a penalty may be commenced before a court, at any time within twenty years after the date on which the penalty was incurred.
C406C405C429C439C4384
A penalty to which neither subsection (1) nor subsection (3) above applies may be so determined, or proceedings for such a penalty may be commenced before the F898tribunal or a court, at any time within six years after the date on which the penalty was incurred or began to be incurred.
103ZAF940Disapplication of sections 100 to 103 in the case of certain penalties
Sections 100 to 103 do not apply to a penalty under—
a
Schedule 24 to FA 2007 (penalties for errors),
b
Schedule 36 to FA 2008 (information and inspection powers),
c
Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),
d
Schedule 55 to FA 2009 (penalties for failure to make returns etc), or
e
Schedule 56 to that Act (penalties for failure to make payments on time).
C212C213C144C191C267C265C407C408103AF211Interest on penalties.
C77C78C212C213C217C225C409C410104 Saving for criminal proceedings.
The provisions of the Taxes Acts shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour.
C79C146C213C218C226C412C411105F575Admissibility of evidence not affected by offer of settlement etc.
1
Statements made or documents produced by or on behalf of a person shall not be inadmissable in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention F574—
a
that where serious tax fraud has been committed the Board may accept a money settlement and that the Board will accept such a settlement, and will not pursue a criminal prosecution, if he makes a full confession of all tax irregularities, or
b
that the extent to which he is helpful and volunteers information is a factor that will be taken into account in determining the amount of any penalty,
and that he was or may have been induced thereby to make the statements or produce the documents.
2
The proceedings mentioned in subsection (1) above are—
a
any criminal proceedings against the person in question for any form of F137fraudulent conduct in connection with or in relation to tax, and
c
any proceedings for a penalty or on appeal against the determination of a penalty.
106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
1
A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be made out of any payment shall incur a penalty of £50.
2
Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.
F1068Evasion
S. 106A and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 95 (with Sch. 9 paras. 1-9, 22)
106AOffence of fraudulent evasion of income tax
1
A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.
2
A person guilty of an offence under this section is liable—
a
on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum, or both, or
b
on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.
3
In the application of subsection (2)(a)—
a
in England and Wales in relation to offences committed before the commencement of section 282(3) of the Criminal Justice Act 2003, and
b
in Northern Ireland,
for “12 months” substitute “
6 months
”
.
4
This section does not apply to things done or omitted before 1st January 2001.
Scotland
107 Criminal liability for false statements made to obtain allowances.
1
This section applies only in Scotland.
2
If any person, for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of tax, either for himself or for any other person, or, in any return made with reference to tax, knowingly makes any false statement or false representation, he shall be liable, on summary conviction, to imprisonment for a term not exceeding six months.
3
Notwithstanding anything in the Summary Jurisdiction (Scotland) Act 1954, proceedings for an offence under this section may be commenced at any time within three years from the time when the offence was committed.
4
The expression “return” in this section shall be construed without regard to the definition in section 118(1) of this Act C80.
C160C183PART XI MISCELLANEOUS AND SUPPLEMENTAL
Pt. XI modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2
Pt. XI: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(b)
F273Settlements
S. 107A and cross-heading inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(5)
C192107A Relevant trustees.
1
Subject to the following provisions of this section, anything which for the purposes of this Act is done at any time by or in relation to any one or more of the relevant trustees of a settlement shall be treated for those purposes as done at that time by or in relation to the other or others of those trustees.
2
Subject to subsection (3) below, where the relevant trustees of a settlement are liable—
a
to a penalty under section F1047... 12B F1098... F899... of this Act or paragraph 2A of Schedule 1A to this Act F900or Schedule 24 to the Finance Act 2007F1048or Schedule 41 to the Finance Act 2008F1099or Schedule 55 to the Finance Act 2009, or to interest under section 103A of this Act on such a penalty;
b
to make a payment in accordance with an assessment under section 30 of this Act, or to make a payment under section 59A or 59B of this Act;
F1100c
to a penalty under Schedule 56 to the Finance Act 2009; or
d
to interest under section 86 of this Act,
the penalty, F1101interest or payment may be recovered (but only once) from any one or more of those trustees.
3
No amount may be recovered by virtue of subsection (2)(a) or (c) above from a person who did not become a relevant trustee until after the relevant time, that is to say—
F1102a
in relation to a penalty under paragraph 4 of Schedule 55 to the Finance Act 2009 in respect of a return or other document falling within item 1, 2 or 3 of the Table in paragraph 1 of that Schedule, the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;
b
in relation to a penalty under any F1103... provision of this Act mentioned in subsection (2)(a) above, or to interest under section 103A of this Act on such a penalty, the time when the relevant act or omission occurred; and
F1104c
in relation to—
i
a penalty under Schedule 56 to the Finance Act 2009 in respect of an amount falling within item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, or
ii
a penalty under that Schedule in respect of an amount falling within item 17, 23 or 24 of that Table so far as the tax falls within item 1,
the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;
and in paragraph (b) above “the relevant act or omission” means the act or omission which caused the penalty to become payable.
F11054
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Companies
C147C193C333C422C419C461108 Responsibility of company officers.
C2271
Everything to be done by a company under the Taxes Acts C83 shall be done by the company acting through the proper officer of the company F140or, except where a liquidator has been appointed for the company, through such other person as may for the time being have the express, implied or apparent authority of the company to act on its behalf for the purpose, and service on a company of any document under or in pursuance of the Taxes Acts C83 may be effected by serving it on the proper officer.
This subsection is without prejudice to Part VIII of this Act (charges on non-residents) as it applies to corporation tax.
C832
Corporation tax or other tax chargeable under the Corporation Tax Acts on a company which is not a body corporate, or which is a body corporate not incorporated under F970any enactment forming part of the law of the United Kingdom, or by Charter, may, at any time after the tax becomes due, and without prejudice to any other method of recovery, be recovered from the proper officer of the company, and that officer may retain out of any money coming into his hands on behalf of the company sufficient sums to pay that tax, and, so far as he is not so reimbursed, shall be entitled to be indemnified by the company in respect of the liability so imposed on him.
C425C4683
For the purposes of this section—
a
C84b
the proper officer of a company which is not a body corporate or for which there is no proper officer within paragraph (a) above, shall be the treasurer or the person acting as treasurer, of the company .
F1414
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C425C4684
For the purposes of subsection (3)(a), where two or more persons are appointed to act jointly or concurrently as the administrator of a company, the proper officer is—
a
such one of them as is specified in a notice given to the Board by those persons for the purposes of this section, or
b
where the Board is not so notified, such one or more of those persons as the Board may designate as the proper officer for those purposes.
109F142Corporation tax on close company in connection with loans to participators etc.
1
The provisions of F1049sections 455 to 459 of CTA 2010 (charge of tax in connection with loans by close companies to participators etc.) directing that tax be assessed and recoverable as if it were an amount of corporation tax shall be taken as applying, subject to the provisions of the Taxes Acts, and to any necessary modifications, all enactments applying generally to corporation tax, including those relating to the assessing, collecting and receiving of corporation tax, those conferring or regulating a right of appeal and those concerning administration, penalties, interest on unpaid tax and priority of tax in cases of insolvency under the law of any part of the United Kingdom.
F10552
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
F1793A
If
F415a
b
there is such a release or writing off of the whole or any part of the debt in respect of a loan or advance as is referred to in that subsection,
4
Section 91 of this Act shall not apply in consequence of any discharge or repayment of tax under F1053section 458 of CTA 2010.
5
For the purposes of the said section 91, a relief from tax under F1054sections 455 to 459 of CTA 2010 shall not be treated as affecting tax charged by any assessment unless the assessment is to tax under that section.
109AF914Residence of companies
Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of this Act as it applies for the purposes of the Corporation Tax Acts.
F1069Companies ceasing to be UK resident
Ss. 109B-109F and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 54 (with Sch. 9 paras. 1-9, 22)
109BProvisions for securing payment by company of outstanding tax
1
Each of conditions A to D must be met before a company ceases to be resident in the United Kingdom.
2
Condition A is that the company gives to the Commissioners for Her Majesty's Revenue and Customs notice of its intention to cease to be resident in the United Kingdom.
3
Condition B is that the notice specifies the time (“the migration time”) when the company intends to cease to be resident in the United Kingdom.
4
Condition C is that the company gives to the Commissioners—
a
a statement of the amount which, in its opinion, is the amount of the tax which is or will be payable by it in respect of periods beginning before the migration time, and
b
particulars of the arrangements which it proposes to make for securing the payment of that tax.
5
Condition D is that—
a
arrangements are made by the company for securing the payment of the tax which is or will be payable by it in respect of periods beginning before the migration time, and
b
those arrangements, as made by the company, are approved for the purposes of this subsection by the Commissioners.
6
If any question arises as to the amount which, for the purposes of subsection (5), should be regarded as the amount of tax which is or will be payable by the company in respect of periods beginning before the migration time, that question is to be referred to the tribunal.
7
A decision of the tribunal under subsection (6) is final, despite sections 11 and 13 of the TCEA 2007 (appeals from tribunal decisions).
8
If any information furnished by the company for the purpose of securing the Commissioners' approval under subsection (5) does not fully and accurately disclose all facts and considerations material for the Commissioners' decision under that subsection, any resulting approval is void.
109CPenalty for company's failure to comply with section 109B
If a company ceases to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met, the company is liable to a penalty not exceeding the amount of tax—
a
which is or will be payable by it in respect of periods beginning before that time, and
b
which has not been paid at that time.
109DPenalty for other persons if company fails to comply with section 109B
1
Subsection (5) applies if—
a
condition E is met, and
b
either of conditions F and G is met.
2
Condition E is that in relation to a company (“the migrating company”) any person (“P”) does or is party to the doing of any act which to P's knowledge amounts to or results in, or forms part of a series of acts which together amount to or result in, or will amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.
3
Condition F is that P is—
a
a director of the migrating company,
b
a company which has control of the migrating company, or
c
a director of a company which has control of the migrating company.
4
Condition G is that the act mentioned in subsection (2) is a direction or instruction given—
a
to persons within subsection (3), but
b
otherwise than by way of advice given by a person acting in a professional capacity.
5
If this subsection applies, P is liable to a penalty not exceeding the amount of tax—
a
which is or will be payable by the migrating company in respect of periods beginning before the time mentioned in subsection (2), and
b
which has not been paid at that time.
6
Subsections (7) and (8) apply for the purposes of any proceedings against a person within subsection (3) for the recovery of a penalty under subsection (5).
7
It is to be presumed that the person was party to every act of the migrating company unless the person proves that it was done without the person's consent or connivance.
8
It is to be presumed, unless the contrary is proved, that any early-migration act was to the person's knowledge an early-migration act.
9
In subsection (8) “early-migration act” means an act which in fact amounted to or resulted in, or formed part of a series of acts which together amounted to or resulted in, or would amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.
109ELiability of other persons for unpaid tax
1
This section applies if—
a
a company (“the migrating company”) ceases to be resident in the United Kingdom at any time, and
b
any tax which is payable by the company in respect of periods beginning before that time is not paid within 6 months from the time when it becomes payable.
2
The Commissioners for Her Majesty's Revenue and Customs may, at any time before the end of the period of 3 years beginning with the time when the amount of the tax is finally determined, serve on any person within subsection (3) a notice—
a
stating particulars of the tax payable, the amount remaining unpaid and the date when it became payable, and
b
requiring that person to pay that amount within 30 days of the service of the notice.
3
The persons within this subsection are—
a
any company which is, or within the pre-migration year was, a member of the same group as the migrating company,
b
any person who is, or within the pre-migration year was, a controlling director of the migrating company, and
c
any person who is, or within the pre-migration year was, a controlling director of a company which has, or within the pre-migration year had, control over the migrating company.
4
Any amount which a person is required to pay by a notice under this section may be recovered from the person as if it were tax due and duly demanded from the person.
5
If a person (“P”) pays any amount which a notice under this section requires P to pay, P may recover the amount from the migrating company.
6
A payment in pursuance of a notice under this section is not allowed as a deduction in calculating any income, profits or losses for any tax purposes.
7
In this section—
“controlling director”, in relation to a company, means a director of the company who has control of the company,
“group” has the meaning which would be given by section 170 of the 1992 Act if in that section for references to 75 per cent subsidiaries there were substituted references to 51 per cent subsidiaries, and
“pre-migration year” means the period of 12 months ending with the time when the migrating company ceases to be resident in the United Kingdom.
109FInterpretation of sections 109B to 109E
1
In sections 109B to 109E, any reference to the tax payable by a company includes a reference to—
a
any amount which the company is liable to pay under section 77C (territorial extension of charge to tax),
b
any amount of tax which the company is liable to pay under regulations made under section 684 of ITEPA 2003 (PAYE),
c
any amount which the company is liable to pay under sections 61 and 62(1)(a) of the Finance Act 2004 (sub-contractors in the construction industry),
d
any income tax which the company is liable to pay in respect of payments within section 946 of ITA 2007 (collection of tax: deposit-takers, building societies and certain companies), and
e
any amount representing income tax which the company is liable to pay under section 966 of ITA 2007 (entertainers and sportsmen).
2
In sections 109B to 109E read in accordance with subsection (1), any reference to the tax payable by a company in respect of periods beginning before any particular time includes a reference to any interest—
a
on the tax so payable, or
b
on tax paid by the company in respect of such periods,
which the company is liable to pay in respect of periods beginning before or after that time.
3
In sections 109B to 109E “director”, in relation to a company, is to be read in accordance with the following provisions—
a
section 67(1) and (2) of ITEPA 2003, and
b
section 452 of CTA 2010.
4
In sections 109B to 109E, any reference to a person having control of a company is to be read in accordance with sections 450 and 451 of CTA 2010.
Valuation
F1056110 Valuation of land: power of entry.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1057111 Valuation of assets: power to inspect.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Documents
C85C86C148C194C414C413C462112 Loss, destruction or damage to assessments, returns, etc.
1
Where any assessment to tax, or any duplicate of assessment to tax, or any return or other document relating to tax, has been lost or destroyed, or been so defaced or damaged as to be illegible or otherwise useless, F901HMRC may, notwithstanding anything in any enactment to the contrary, do all such acts and things as they might have done, and all acts and things done under or in pursuance of this section shall be as valid and effectual for all purposes as they would have been, if the assessment or duplicate of assessment had not been made, or the return or other document had not been made or furnished or required to be made or furnished :
Provided that, where any person who is charged with tax in consequence or by virtue of any act or thing done under or in pursuance of this section proves to the satisfaction of the F902tribunal that he has already paid any tax for the same chargeable period in respect of the subject matter and on the account in respect of and on which he is so charged, relief shall be given to the extent to which the liability of that person has been discharged by the payment so made either by abatement from the charge or by repayment, as the case may require.
F1431A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9032
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1443
The references in subsection (1) above to assessments to tax include references to determinations of penalties; and in its application to such determinations the proviso to that subsection shall have effect with the appropriate modifications.
C100C195C414C413113 Form of returns and other documents.
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.
C87F1451A
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.
C88C89C101C2931B
Where the Board or an inspector or other officer of the Board have in accordance with section 29 of this Act F418or paragraph 41 of Schedule 18 to the Finance Act 1998, 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.
F3341C
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1461D
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.
2
Any return or assessment or other document relating to chargeable gains or tax on capital gains may be combined with one relating to income or income tax.
C88C149C2883
Every assessment, F147determination of a penalty, duplicate, warrant, notice of assessment F147, of determination or of demand, or other document required to be used in assessing, charging, collecting and levying tax F147or determining a penalty 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 .
C90C150C196C334C414C413C423C420C463114 Want of form or errors not to invalidate assessments, etc.
1
An assessment F148or determination, warrant or other proceeding which purports to be made in pursuance of any provision of the Taxes Acts shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of the Taxes Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.
C1992
An assessment F148or determination shall not be impeached or affected—
a
by reason of a mistake therein as to—
i
the name or surname of a person liable, or
ii
the description of any profits or property, or
iii
the amount of the tax charged, or
b
by reason of any variance between the notice and the assessment F148or determination.
C92C151C335C414C413C421C424C464115 Delivery and service of documents.
C91C1971
A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place or residence .
C91C1972
Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post, and, if to be given, sent, served or delivered to or on any person F904by HMRC may be so served addressed to that person—
a
at his usual or last known place of residence, or his place of business or employment, or
b
in the case of a company, at any other prescribed place, and in the case of a liquidator of a company, at his address for the purposes of the liquidation or any other prescribed place.
C913
In subsection (2) above “prescribed” means prescribed by regulations made by the Board, and the power of making regulations for the purposes of that subsection shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
F905F9064
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9055
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C414C413115AF274Electronic lodgement of tax returns, etc.
Schedule 3A to this Act (which makes provision with respect to the electronic lodgement of tax returns and documents required in connection with tax returns) shall have effect.
F149116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Northern Ireland
C93117 Action of ejectment in Northern Ireland.
Unless other provision is made in that behalf by any enactment, an action of ejectment in Northern Ireland for non-payment of rent shall not be defeated on the ground that the person liable to pay the rent is entitled under the Income Tax Acts to a deduction which would reduce the amount due by him below a year’s rent.
Interpretation
118 Interpretation.
C95C198C2681
In this Act, unless the context otherwise requires—
“Act” includes an Act of the Parliament of Northern Ireland and “enactment” shall be construed accordingly,
“the Board” means the Commissioners of Inland Revenue,
“body of persons” means any body politic, corporate or collegiate, and any company, fraternity, fellowship and society of persons, whether corporate or not corporate,
F578. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“chargeable gain” has the same meaning as in F180the F1501992 Act,
“chargeable period” means a year of assessment or a company’s accounting period,
“collector” means any collector of taxes,
“company” has the meaning given by F1059section 1121(1) of CTA 2010 (with section 617 of that Act)F152... ,
F912“CTA 2009” means the Corporation Tax Act 2009,
F1060“CTA 2010” means the Corporation Tax Act 2010,
F907 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F909“HMRC” means Her Majesty’s Revenue and Customs;
“incapacitated person” means any infant, person of unsound mind, lunatic, idiot or insane person,
F160“infant”, in relation to Scotland, except in section 73 of this Act, means a person under legal disability by reason of nonage, and, in the said section 73, means a person under the age of 18 years.
“inspector” means any inspector of taxes,
F560“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003,
F627“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,
F702“ITA 2007” means the Income Tax Act 2007,
F181. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F508“partnership return” has the meaning given by section 12AA(10A) of this Act,
“the principal Act” means the Income and Corporation Taxes Act F1511988,
F272“the relevant trustees”, in relation to a settlement, shall be construed in accordance with section 7(9) of this Act.
“return” includes any statement or declaration under the Taxes Acts,
F908. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F335“successor”, in relation to a person who is required to make and deliver, or has made and delivered, F509a partnership return, and “predecessor” and “successor”, in relation to the successor of such a person, shall be construed in accordance with section 12AA(11) of this Act;
“tax”, where neither income tax nor capital gains tax nor corporation tax F153nor development land tax is specified, means any of those taxes F154except that in sections F913... 20A, 20B F726... and 20D it does not include development land tax,
C94“the Taxes Acts” means this Act and—
F157“the 1992 Act ” means the Taxation of Chargeable Gains Act 1992
F1061“TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010,
F909“the TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007;
C95“trade” includes every trade, manufacture, adventure or concern in the nature of trade .
F909“the tribunal” is to be read in accordance with section 47C;
C95C152C235C233C279C278C415C416C430C440C4412
For the purposes of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Board or the F910tribunal or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done he shall be deemed F158not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased:
F159. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2173
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C1524
For the purposes of this Act, the amount of tax covered by any assessment shall not be deemed to be finally determined until that assessment can no longer be varied, whether by F911the tribunal on an appeal notified to it or by the order of any court.
C465C470F10585
For the purposes of this Act a loss of tax or a situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that loss or situation.
C465C4706
Where—
a
information is provided to Her Majesty's Revenue and Customs,
b
the person who provided the information, or the person on whose behalf the information was provided, discovers some time later that the information was inaccurate, and
c
that person fails to take reasonable steps to inform Her Majesty's Revenue and Customs,
any loss of tax or situation brought about by the inaccuracy shall be treated for the purposes of this Act as having been brought about carelessly by that person.
C465C4707
In this Act references to a loss of tax or a situation brought about deliberately by a person include a loss of tax or a situation that arises as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.
PART XII GENERAL
119 Commencement and construction.
1
This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.
2
This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.
3
This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.
4
F1625
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
120 Short title.
This Act may be cited as the Taxes Management Act 1970.
Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1