[F1SCHEDULE 3ZAU.K. Date by which payment to be made after amendment or correction of self-assessment
Textual Amendments
F1Sch. 3ZA inserted (with effect and application in accordance with s. 88(3) Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 15
GeneralU.K.
1(1)This Schedule specifies the day by which tax has to be paid (or repaid) following the amendment or correction of a self-assessment F2...U.K.
(2)If in any case the general rules in section F3... 59B(3) and (4) of this Act give a later day, those rules apply instead.
(3)The provisions of this Schedule have effect subject to section 55(6) and (9) of this Act (provisions as to postponement of payment, etc. in case of appeal).
Textual Amendments
F2Words in Sch. 3ZA para. 1(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(a)
F3Words in Sch. 3ZA para. 1(2) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(b)
Modifications etc. (not altering text)
C1Sch. 3ZA para. 1(2) modified (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 21(2)
Amendment of personal or trustee return by the taxpayerU.K.
2(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 9ZA of this Act (amendment of personal or trustee return by taxpayer) F4... .U.K.
(2)Subject to sub-paragraph (3) below, the amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice of amendment was given.
(3)If section 9B(3) F5... of this Act applies (amendment of self-assessment F5... by taxpayer during enquiry: deferral of effect), then—
(a)if the amendment is taken into account as mentioned in paragraph (a)(i) of that subsection, paragraph 5 below (amendment of personal or trustee return by closure notice) applies accordingly; and
(b)if the amendment takes effect under paragraph (b) of that subsection on the issue of [F6a partial or final closure notice], the amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with [F7the relevant day].
[F8(4)In sub-paragraph (3)(b), “the relevant day” means—
(a)in the case of an amount of tax that is payable, the day on which the partial or final closure notice was given;
(b)in the case of an amount of tax that is repayable—
(i)if the closure notice was a final closure notice, the day on which that notice was given, and
(ii)if the closure notice was a partial closure notice, the day on which the final closure notice relating to the enquiry was given.]
Textual Amendments
F4Words in Sch. 3ZA para. 2(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(c)
F5Words in Sch. 3ZA para. 2(3) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(d)
F6Words in Sch. 3ZA para. 2(3)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 21(2)(a)
F7Words in Sch. 3ZA para. 2(3)(b) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 21(2)(b)
F8Sch. 3ZA para. 2(4) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 21(3)
Modifications etc. (not altering text)
C2Sch. 3ZA paras. 2-5 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 17 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))
Correction of personal or trustee return by RevenueU.K.
3(1)This paragraph applies where an amount of tax is payable or repayable as a result of the correction of a self-assessment under section 9ZB F9... of this Act (correction of personal or trustee return F9... by the Revenue).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice of correction was given.
Textual Amendments
F9Words in Sch. 3ZA para. 3(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(e)
Modifications etc. (not altering text)
C2Sch. 3ZA paras. 2-5 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 17 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))
Amendment of personal or trustee return to prevent loss of taxU.K.
4(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 9C of this Act (amendment of personal or trustee return by Revenue to prevent loss of tax).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice of amendment was given.
Modifications etc. (not altering text)
C2Sch. 3ZA paras. 2-5 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 17 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))
Amendment of personal or trustee return by closure noticeU.K.
5(1)This paragraph applies where an amount of tax [F10or an amount on account of capital gains tax] is payable or repayable as a result of the amendment of a self-assessment F11... under section 28A of this Act (amendment of F12... return by closure notice following enquiry).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the closure notice was given.
Textual Amendments
F10Words in Sch. 3ZA para. 5(1) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 55(5)(a)
F11Words in Sch. 3ZA para. 5(1) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(16)(f)
F12Words in Sch. 3ZA para. 5(1) omitted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 7 para. 55(5)(c)
Modifications etc. (not altering text)
C2Sch. 3ZA paras. 2-5 applied (with modifications) (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 17 (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))
Amendment consequential on amendment of partnership return by taxpayerU.K.
6(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 12ABA(3)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return amended by taxpayer).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section 12ABA(3)(a) of this Act was given.
Amendment consequential on correction of partnership return by Revenue [F13or tribunal determination of partnership dispute]U.K.
Textual Amendments
F13Words in Sch. 3ZA para. 7 cross-heading inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(a)
7(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under [F14section 12ABZB(8)(a) of this Act (consequential amendment of partner's personal or trustee return where partnership return corrected following reference to tribunal) or] section 12ABB(6)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return corrected by Revenue).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section [F1512ABZB(8)(a) or] 12ABB(6)(a) of this Act was given.
Textual Amendments
F14Words in Sch. 3ZA para. 7(1) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(b)
F15Words in Sch. 3ZA para. 7(2) inserted (with effect in accordance with Sch. 6 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 6 para. 10(10)(c)
Amendment consequential on amendment of partnership return by closure noticeU.K.
8(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 28B(4)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return amended by closure notice).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section 28B(4)(a) of this Act was given.
Amendment consequential on amendment of partnership return to prevent loss of taxU.K.
9(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 30B(2)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership return amended by Revenue to prevent loss of tax).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section 30B(2)(a) of this Act was given.
Amendment consequential on amendment of partnership return by way of error or mistake reliefU.K.
F1610U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Sch. 3ZA para. 10 omitted (with effect in accordance with s. 100(2) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 52 para. 8 (with Sch. 52 para. 11)
Amendment consequential on reduction or increase on appeal of amounts stated in partnership statementU.K.
11(1)This paragraph applies where an amount of tax is payable or repayable as a result of the amendment of a self-assessment under section 50(9)(a) of this Act (consequential amendment of partner’s personal or trustee return where partnership statement amended by Revenue following decision on appeal).U.K.
(2)The amount is payable (or repayable) on or before the day following the end of the period of 30 days beginning with the day on which the notice under section 50(9)(a) of this Act was given.]