PART II RETURNS OF INCOME AND GAINS
Income tax
C1C2C3C4C58F1Personal return.
F21
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, F5and 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 F8... 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.
F91A
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F61AA
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, F3loss, 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.
F101D
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.
F134A
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.
F45
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.