Commentary

A6.302 Introduction to self-assessment powers

Administration and compliance

A6.302 Introduction to self-assessment powers

Self-assessment powers

A6.302 Introduction to self-assessment powers

HMRC has powers to ensure that taxpayers comply with their obligations to make returns and payment of tax due. These powers also provide a statutory framework for enquiry and investigation work. Returns are initially processed routinely, subject to HMRC's right to enquire into the return at a later stage.

The table below summarises the most common statutory provisions:

HMRC powers
IndividualsPartnershipsCompanies
Enquire into a returnTMA 1970, s 9ATMA 1970, s 12ACFA 1998, Sch 18, para 24
Call for documentsFA 2008, Sch 36FA 2008, Sch 36FA 2008,

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