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

falls within subsection (1A) or (1B),

has received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains, and

has received a notice under section 8B withdrawing the notice under section 8.

in the case of a person who falls within subsection (1A), the period of 6 months from the end of the year of assessment, or

falls within subsection (1A) or (1B), and

is notified of a simple assessment for the year of assessment,

the person's total income consists of income from sources falling within subsections (4) to (7) below,

the person has no chargeable gains, and

the person is not liable to F24an amount of tax under any provision listed in relation to the person in section 30 of ITA 2007 (additional tax).

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

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

in determining that person’s liability to tax, or

in the making of deductions or repayments of tax under F25PAYE regulations.

income from which income tax has been deducted; F26or

income from or on which income tax is treated as having been deducted or paidF27,

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

all income from the source is dividend income (see section 19 of ITA 2007), and

in relation to income F41(other than gains treated as arising under F42Chapter 9 of Part 4 of ITTOIA 2005), the persons who are trustees when the income arises and any persons who subsequently become trustees; and

in relation to gains treated as arising under F44Chapter 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

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

to make and deliver to the officer F49..., a return containing such information as may reasonably be required in pursuance of the notice, and

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

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

the amount payable by a person by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source F52...

in the case of a non-electronic return, on or before 31st October in Year 2, and

in the case of an electronic return, on or before 31st January in Year 2.

during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

on or before 31st January (for an electronic return).

shall prescribe what constitutes an electronic return, and

may make different provision for different cases or circumstances.

is not resident in the United Kingdom, but

is resident outside the United Kingdom.

is resident in the United Kingdom, or

carries on a trade, profession or vocation in the United Kingdom.

to make and deliver to the officer F62... , a return containing such information as may reasonably be required in pursuance of the notice, and

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

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

the amount payable by a person by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source F65...

in the case of a non-electronic return, on or before 31st October in Year 2, and

in the case of an electronic return, on or before 31st January in Year 2.

during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

on or before 31st January (for an electronic return).

shall prescribe what constitutes an electronic return, and

may make different provision for different cases or circumstances.

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

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

the person has made a return under section 8 or 8A in pursuance of the notice under that section, or

the person has been served with notice of a determination under section 28C by virtue of the notice under section 8 or 8A having been given to the person.

the period of 2 years beginning with the end of the year of assessment to which the notice under section 8 or 8A relates, or

in exceptional circumstances, such extended period as HMRC may F72determine.

the amount of chargeable gains accruing to a person in a tax year does not exceed the annual exempt amount for the year applicable to the person under section 1K of the 1992 Act,

the total amount or value of the consideration for all chargeable disposals of assets made by the person in the year does not exceed four times that annual exempt amount,

the person is not a remittance-basis individual for the year, and

a notice under section 8 or 8A is given to the person requiring information for the purpose of establishing the amount in which the person is chargeable to capital gains tax for the year.

a disposal on which any gain accruing is not a chargeable gain, and

a disposal to which section 58 of the 1992 Act applies (spouses and civil partners).

section 809B of ITA 2007 applies to the individual for the year, or

paragraph 2 of Schedule 1 to the 1992 Act applies in relation to any gains that are treated as accruing to the individual in the year as a result of paragraph 1 of that Schedule.

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

an assessment of the amount payable by him by way of income tax, that is to say, the difference between the amount in which he is assessed to income tax under paragraph (a) above and the aggregate amount of any income tax deducted at source F77...

is chargeable on the scheme administrator of a registered pension scheme under Part 4 of the Finance Act 2004, F85...

is chargeable, on the scheme manager of a qualifying recognised overseas pension scheme or a former such scheme, under Part 4 of the Finance Act 2004,

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

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.

on or before the F8831st October next following the year, or

where the notice under section 8 or 8A of this Act is given after the F8931st August next following the year, within the period of two months beginning with the day on which the notice is given.

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

send him a copy of the assessment so made;

31st January of Year 2, or

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.

obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)F96, and

anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.

the day on which the return was delivered, or

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

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

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

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

within the time allowed.

if the return was delivered on or before the filing date, up to the end of the period of twelve months F98after the day on which the return was delivered;

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

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

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

anything contained in the return, or required to be contained in the return, including any claim or election included in the return,

consideration of whether to give the taxpayer a transfer pricing notice under F100section 168(1) of TIOPA 2010 (provision not at arm’s length: medium-sized enterprise),

consideration of whether to give the taxpayer a notice under F102section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief),

at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, F103...

after a final closure notice has been issued in relation to an enquiry into the return, or

after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,

otherwise, the amendment takes effect when F110a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued.

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

ending with the day on which F112a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.

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

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

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

ending with the day on which F116a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.

the amount in which each partner chargeable to income tax for any year of assessment is so chargeable F125and the amount payable by way of income tax by each such partner, and

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

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

the amount payable by a partner by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source F127...

a partnership which is a partner in the reporting partnership, or

any partnership which is an indirect partner in the reporting partnership by virtue of the preceding application of this subsection.

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

to deliver with the return F130such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.

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

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

the 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

the day specified for an electronic return must not be earlier than 31st January.

shall prescribe what constitutes an electronic return for the purposes of this section, and

may make different provision for different cases or circumstances.

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

with respect to any disposal of partnership property during a period to which F135... the return relates, the like particulars as if the partnership were liable to tax on any chargeable gain accruing on the disposal, F136...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a partner in a partnership is partner as trustee for a beneficiary who is absolutely entitled to the partner's share of the profits of the partnership, and

the beneficiary is chargeable to tax on those profits,

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

in the case of a partnership which includes one or more companies, the period of 2 years beginning with the end of the period in respect of which the return under section 12AA was required by the notice under that section,

in the case of any other partnership, the period of 2 years beginning with the end of the year of assessment to which the notice under section 12AA relates, or

in the case of any partnership, such extended period as HMRC may agree with the partner in exceptional circumstances.

in the case of each such period F151as is mentioned in paragraph (a) above and each of the partners, the amount which, on that basis and (where applicable) taking into account any such relief or allowance, is equal to his share of that income, loss, F152consideration F153or tax.

income or loss that the reporting partnership accrues or sustains thereby is to be treated for the purposes of subsection (1)(a)(i) as from a source that is separate from any of its other sources of income or loss,

consideration in respect of the disposal of partnership property that the reporting partnership accrues thereby is to be treated for the purposes of subsection (1)(a)(ia) as from a source that is separate from any of its other sources of consideration,

income tax which has been deducted or treated as deducted from, or paid on, any income that the reporting partnership accrues thereby is to be treated for the purposes of subsection (1)(a)(ii) as being deducted or treated as deducted from, or paid on, a source of income that is separate from any of its other sources of income, and

that it is a UK resident individual;

that it is a non-UK resident individual;

that it is a UK resident company;

that it is a non-UK resident company.

the name of every person who was an indirect partner in the reporting partnership at any time in a period mentioned in subsection (1)(a), and

ignore either or both of paragraph (a) and (b) if it is apparent from information provided under subsection (1C) that none of the indirect partners of the reporting partnership is a person of a description specified in that paragraph at any time in the year of assessment for which the return is made, and

ignore either or both of paragraph (c) and (d) if it is apparent from that information that none of the indirect partners is a company of a description specified in that paragraph at any time in any of its accounting periods which include all, or any part of, a period mentioned in subsection (1)(a).

the person is not chargeable to income tax or corporation tax for the period, or for a period which includes any part of the period, in respect of which the partnership return is made,

the partnership does not carry on a trade or profession or a UK property business at any time during the period in respect of which the partnership return is made,

the whole of that period is a period in respect of which the partnership is required to set out information about the person in one or more relevant returns, and

the partnership return includes a statement that the condition in paragraph (c) is met.

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

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

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

“partner” includes purported partner, and

“partnership” includes the purported partnership.

whether a person does or does not have a share in the profits or losses of the partnership for any period, and

what the share of any person in those profits or losses is.

the day on which the partnership return was delivered, or

if the dispute relates to an amendment to the return made under section 12ABA (amendment of partnership return by taxpayer), the day on which the amendment was made.

the tribunal must determine what the return should have given, and

HMRC must amend the return accordingly.

their return under section 8 or 8A of this Act, or

their company tax return,

is correct without variation, or

requires correcting in a particular manner,

within the period of 30 days beginning with the date of the agreement, a party to the agreement gives notice to the other parties to the agreement that the party wishes to repudiate or resile from the agreement, or

within the period of 30 days beginning with the date on which it receives notice of the agreement, HMRC gives notice to the reporting partner of its objection to the agreement.

relates to a dispute arising in consequence of an amendment of the partnership return under section 12ABA (amendment of partnership return by taxpayer), and

is the first referral following the amendment.

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

the partner’s company tax return,

in the case of a partnership which includes one or more companies, the end of the period specified in section 12AA(5B) or (5C).

obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)F168, and

anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.

the day on which the return was delivered, or

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

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

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

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

the partner’s company tax return,

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

within the time allowed.

if the return was delivered on or before the filing date, up to the end of the period of twelve months F170after the day on which the return was delivered;

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

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

if a dispute in relation to the return is referred to a tribunal under section 12ABZB(3) of this Act, up to and including the quarter day next following the first anniversary of the day on which HMRC received notification of the referral.

at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, F174...

after a final closure notice has been issued in relation to an enquiry into the return, or

after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,

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

after a final closure notice has been issued in relation to an enquiry into the return, or

after a partial closure notice has been issued in such an enquiry in relation to the matters to which the dispute relates or which are affected by it,

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

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

otherwise, the amendment takes effect when F184a partial closure notice is issued in relation to the matters to which the amendment relates or which are affected by the amendment or, if no such notice is issued, a final closure notice is issued.

no amendment to give effect to that amendment (“the deferred amendment”) shall be made under section 12ABA(3) of this Act (consequential amendment of partners’ returns) while the enquiry is in progress F185in relation to any matter to which the amendment relates or which is affected by the amendment;

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

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

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

ending with the day on which F187a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.

a UK Economic Interest Grouping, or

a grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law (a “European Economic Interest Grouping”).

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

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

in the case of a UK Economic Interest Grouping, to the individual or individuals designated in accordance with regulation 5(1) of the European Economic Interest Grouping Regulations 1989, and

in the case of a European Economic Interest Grouping, to the individual or individuals designated in accordance with Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law.

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

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

F206otherwise, the first anniversary of the 31st January next following the year of assessment F207...

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

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

provide that the records required to be kept and preserved under this section include, or do not include, records specified in the regulations, and

provide that those records include supporting documents so specified.

by preserving them in any form and by any means, or

by preserving the information contained in them in any form and by any means,

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;

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

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).

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

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

make different provision for different cases, and

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).

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

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

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

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

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

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

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

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

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

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

purports to be a return under the relevant section.

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

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

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

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

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

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

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

he has been required by F248... F249an order under section 20BA above, F250...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

with the written permission of F252the tribunal F253... or an officer of the Board, F254or

after the document has been delivered F255... , F256...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

in England and Wales, a Circuit judge F263or a District Judge (Magistrates' Courts);

in Scotland, a sheriff; and

in Northern Ireland, a county court judge.