Commentary

A4.305 Income tax and capital gains tax

Administration and compliance

A4.305 Income tax and capital gains tax

A4.305 Income tax and capital gains tax

General

An individual or a trustee who is served with a notice to deliver a return of income for a tax year is also required to calculate and deliver with the return a self-assessment of his liability to income tax and capital gains tax for that year1. If he delivers the return before 31 October following the end of the year concerned (or, where notice to file a return is given after 31 August following the year, within two months of the issue of the notice requiring the return), he need not include a self-assessment2. In this case an HMRC officer will calculate and make the assessment on his behalf based on

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