Commentary

A6.201 Enquiries, compliance checks and investigations—introduction

Administration and compliance

A6.201 Enquiries, compliance checks and investigations—introduction

Division A6.2     Taxpayer obligations

For updates affecting this Division please see Part A0 Updates

Enquiries, compliance checks and investigations—taxpayer obligations

A6.201 Enquiries, compliance checks and investigations—introduction

For the latest New Development, see ND.1647.

A taxpayer is responsible for:

  1.  

    (a)     notifying HMRC of chargeability to tax1

  2.  

    (b)     where he has been served with a return, completion and delivery of the return together with a self-assessment2

  3.  

    (c)     keeping and retaining for a specified period such records as are necessary for the preparation of the return in (b)3

  4.  

    (d)     paying tax on time

Penalties can be imposed for failure to comply with any of these obligations.

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