Commentary

A4.115 Income received on behalf of others

Administration and compliance

A4.115 Income received on behalf of others

Other returns that can be required by HMRC

A4.115 Income received on behalf of others

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

The legislation requiring a return of income and chargeable gains1 is expressed in sufficiently wide terms to include a person who is assessable to tax in respect of the income and gains of another person, eg a UK representative of a non-resident person (see B2.125) or a trustee for an incapacitated person (prior to 6 April 2012, see A1.441). There are special provisions for trustees of a settlement, see E1.231.

TMA 1970, s 13 contains a further power to require returns from anyone who is in receipt of any money or value, or of profits or gains, belonging to another person who is chargeable to income tax, or would be so chargeable if he were resident in the UK and not incapacitated. Returns must be made of such income, and full details given of the person who is

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