A4.601 Introduction

Division A4.6     Collection of tax

For updates affecting this Division please see Part A0 Updates

Collection of tax—overview

A4.601 Introduction

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 D1.1309, 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)

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