614. Notice of liability to income tax and capital gains tax.

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