Every person who is chargeable1 to income tax or capital gains tax for any year of assessment2 and has not received a notice3 requiring a return for that year of his total income4 and chargeable gains5, or who has received such a notice and a notice6 withdrawing that notice must, within the notification period7, give notice to an officer of Revenue and Customs that he is so chargeable8.
A person is not, however, required to give such notice in respect of a year of assessment if for that year his total income consists of income from specified sources (for example
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