Commentary

B6.773 ATED return to include self assessment

Business tax
Business tax | Commentary

B6.773 ATED return to include self assessment

Business tax | Commentary

B6.773 ATED return to include self assessment

An ATED return or a return of the adjusted chargeable amount, but not a relief declaration return, must include a self assessment1.

In the case of an ATED return, 'self assessment' means an assessment of2:

  1.  

    (a)     the amount of tax to which the person is initially chargeable (see B6.707) for the period in respect of the interest, and

  2.  

    (b)     if the return includes a claim for interim relief (see B6.708), the tax payable after the relief

In the case of a return of the adjusted chargeable amount, 'self assessment' means an assessment of:

  1.  

    (a)     the

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