Commentary

A1.113 Assessment and collection of tax

Administration and compliance

A1.113 Assessment and collection of tax

A1.113 Assessment and collection of tax

Tax is charged by means of assessments1, although practically every tax is now collected in consequence of the taxpayer making his own self-assessments to HMRC. Before the introduction of self-assessment2 (and still in certain cases), assessments were made by either an inspector or HMRC by way of a notice issued to the person assessable3. However, because of the system of deduction of income tax at source (see A1.114), the person liable to pay the income tax may not be the final recipient of that income.

Claims for relief4 including overpayment relief (relief for error or

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