Any returns1 under the Taxes Acts2 must be in such form as the Commissioners for HM Revenue and Customs prescribe; and in prescribing income tax forms the Commissioners for HM Revenue and Customs must have regard to the desirability of securing, so far as may be possible, that no person is required to make more than one return annually of the sources of his income and the amounts derived from it3. Any return or assessment or other document relating to chargeable gains4 or tax on capital gains may be combined with one relating to income or income tax5. Any
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