The Commissioners for HM Revenue and Customs may make a simple assessment for a year of assessment in respect of a person or settlement not otherwise excluded by statute1. In the case of a person a simple assessment is: (1) an assessment of the amounts in which the person is chargeable to income tax and capital gains tax for the year of assessment to which it relates; and (2) an assessment of the amount payable by the person by way of income tax for that year
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234