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Taxes Management Act 1970

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Changes over time for: Section 28C

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Changes to legislation:

Taxes Management Act 1970, Section 28C is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F128C Determination of tax where no return delivered.U.K.

[F2(1)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(3)Until such time (if any) as it is superseded by a self-assessment made under section 9 F3... 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)[F4proceedings 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(b)before those proceedings are concluded, the determination is superseded by such a self-assessment as is mentioned in subsection (3) above,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.

[F5(4A)Where—

(a)action is being taken under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) for the recovery of an amount (“the original amount”) of tax charged by a determination under this section, and

(b)before that action is concluded, the determination is superseded by such a self-assessment as is mentioned in subsection (3),

that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the self-assessment as is due and payable, has not been paid and does not exceed the original amount.]

(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 [F63 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.

[F7(6)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.]]

Textual Amendments

F1S. 28C inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 190; S.I. 1998/3173, art. 2

F2S. 28C(1)(1A) substituted for s. 28C(1) (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(1)

F3Words in s. 28C(3) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(2), Sch. 41 Pt. 5(6)

F4Words in s. 28C(4) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 17(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 17(1)

F5S. 28C(4A) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 25

F6Words in s. 28C(5)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 2; S.I. 2009/403, art. 2(2) (with art. 10)

F7S. 28C(6) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(5)

Modifications etc. (not altering text)

C1Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)

C4S. 28C applied (with modifications) (with effect in accordance with Sch. 2 para. 24(2) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 22

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