C1C2C3C6C7 PART IV ASSESSMENT AND CLAIMS
Pt. 4 applied (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)
Pt. 4 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 20(1), 45(4)
Pt. 4 applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 20(1), 45(4)
Pt. IV applied (with modifications) (6.4.2000) by The Tax Credits (Payment by Employers) Regulations 1999 (S.I. 1999/3219), regs. 1, 12(5)
C4C528CF1Determination of tax where no return delivered.
F21
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Until such time (if any) as it is superseded by a self-assessment made under section 9 F3...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
F5proceedings 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before those proceedings are concluded, the determination is superseded by such a self-assessment as is mentioned in subsection (3) above,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 five 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.
6
In this section “the filing date” means the day mentioned in section 8(1A) F4or, as the case may be, section 8A(1A) of this Act.
Pt. 4 (ss. 29-43B) applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)