Commentary

B5.870 Charity self-assessment generally

Business tax
Business tax | Commentary

B5.870 Charity self-assessment generally

Business tax | Commentary

Administration

B5.870 Charity self-assessment generally

All charities now fall within self-assessment either under the regime that applies from 1996/97 in the case of charitable trusts, or, for all other charities, under the corporation tax self-assessment regime that applies for accounting periods ending after 30 June 1999.

In the case of charitable trusts, the self-assessment rules concerning returns, information and assessment (ie self-assessment) are described in I5.1030, I5.1031. The procedures as regards amendment of a self-assessment, enquiries by the HMRC officer into returns, payment of tax, keeping of records and appeals follow the same rules as those for an individual (see

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