Part 15Deduction of income tax at source
Chapter 15Collection: deposit-takers, building societies and certain companies
Assessments and errors
957Assessments in other cases
1
This section applies if an officer of Revenue and Customs thinks—
a
that there is a section 946 payment which should have been included in a return under this Chapter and which has not been so included, or
b
that a return under this Chapter is otherwise incorrect.
2
An officer of Revenue and Customs may make an assessment, to the best of the officer's judgement, on the person who made the return, or who should have made one.