625. Simple assessments by the Commissioners for HM Revenue and Customs.

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