Commentary

A4.111 Completion of income tax return

Administration and compliance

A4.111 Completion of income tax return

A4.111 Completion of income tax return

General

A taxpayer who receives a notice to deliver a tax return is required to complete the form and supply any supplementary material required by the notice and to sign a declaration that the information is correct and complete to the best of his knowledge1. The fact that HMRC may have (or be able to obtain) some of the information does not relieve the taxpayer of his obligation to supply it in the return2.

The requirement for a taxpayer to give details of capital gains to HMRC following a HMRC notice under TMA 1970, s 8(1) was at issue in Horner v Madden3. In that case, the taxpayer owned certain shares which he disposed of in 1992/93. In his return of capital gains for the year to 5 April 1993, he recorded the fact of the disposal, but instead of returning the amount of any chargeable gain, he supplied a complicated formula with clues for solving it and computing the gain. He

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