Returns of income, profits and gains
A4.104 The self-assessment filing obligation
Every person who is chargeable to income tax or capital gains tax for any year of assessment and:
(a) either has not received a notification to file1 (see E1.210); or
(b) has received a notice to file and has also received a notice withdrawing that notice to file2,
must give notice to an officer of the Board, within the notification period, that he is so chargeable3.
The notification period is six months from the end of the year of assessment, or if later, 30 days beginning with the day after the day on which the notice to file was withdrawn4.
A person is not required to give notice of chargeability if his he has no chargeable gains, he is not liable to a high income child benefit charge (see also below) and his total income for the year consists of income from the following sources5:
(a) all payments, or payments on account, of income have been dealt with under PAYE
(b) all income and payments have been, or will be, taken into account either under PAYE or in determining his liability to tax
(c) all income is income from which tax
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