Commentary

A6.203 Enquiries and investigations—filing of returns

Administration and compliance

A6.203 Enquiries and investigations—filing of returns

A6.203 Enquiries and investigations—filing of returns

Self-assessment is a 'process now, check later' system. This means that returns are processed routinely and tax demands are based on the figures returned, subject to HMRC's right to enquire into the accuracy of the return at a later stage.

Returns should therefore include a self-assessment of the amount of tax due (although in certain circumstances the taxpayer may ask HMRC to calculate the liability, see E1.202A). A notification of liability is then issued by HMRC based on that self-assessment. Responsibility for creating the legal charge to tax is thus transferred from HMRC to the

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