A person who makes a connected payment1 or connected transfer2 must make a return to the Commissioners for Revenue and Customs of the connected payment or connected transfer which he makes and of any tax payment3, including a nil amount, for which he is accountable to the Commissioners4. A return must be made in the tax year5 for each successive period ending on 30 June, 30 September, 31 December and 5 April6, and the return for each period must be made within 14 days after the end of the period7.
The Commissioners for Revenue and Customs may by notice in
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