Commentary

A4.601 Collection of tax—overview

Administration and compliance

A4.601 Collection of tax—overview

Division A4.6     Collection of tax

For updates affecting this Division please see Part A0 Updates

Collection of tax—general

A4.601 Collection of tax—overview

Tax due from a taxpayer (individual, trustee or company) may be collected directly from him by way of a charge under:

  1.  

    •     a self-assessment made by the taxpayer or on his behalf by an HMRC officer (see D1.1308, E1.204)

  2.  

    •     an amendment of the self-assessment by an HMRC officer during, or on the conclusion of, an enquiry into the taxpayer's return or claim (see A6.413, A6.418A)

  3.  

    •     a determination by HMRC following a failure to deliver a return (see A6.508, E1.203)

  4.  

    •     a discovery assessment made by an HMRC officer (see A4.315, A6.701)

Certain kinds of income may be received by the

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