Commentary

A4.140 Notice of liability

Administration and compliance

A4.140 Notice of liability

Notices to be given to HMRC

A4.140 Notice of liability

Income tax and capital gains tax

A person who is chargeable to income tax or capital gains tax for any year of assessment and:

  1.  

    (a)     either has not received a notification to file1; or

  2.  

    (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

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