Commentary

A6.202 Notifying chargeability

Administration and compliance

A6.202 Notifying chargeability

A6.202 Notifying chargeability

Any person (including trustees) who is chargeable to income tax or capital gains tax and who has been required to make a self-assessment return for the period in question, is required to notify chargeability1 for any year of assessment within six months of the end of that year, or if later, 30 days beginning with the day after the day on which the notice to file was withdrawn2.

Any company which is chargeable to tax for an accounting period and has not received a notice requiring a company tax return, must to notify chargeability within 12 months from

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial