Commentary

E1.203 Failure to submit a self assessment tax return

Personal and employment tax

E1.203 Failure to submit a self assessment tax return

E1.203 Failure to submit a self assessment tax return

Where an individual or trustee has been served with a notice to deliver a self assessment return and they fail to do so by the due date (see E1.202A), an HMRC officer may make a determination to the best of their information and belief of1:

  1.  

    •     the amounts in which the person who should have made the return is chargeable to income tax and capital gains tax for the year concerned, and

  2.  

    •     the amount payable by way of income tax for that year

A person is considered to have failed to deliver a return for this purpose if they deliver an incomplete return2. See

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