Commentary

E1.210 Self assessment return by individuals and trustees

Personal and employment tax

E1.210 Self assessment return by individuals and trustees

E1.210 Self assessment return by individuals and trustees

For the latest New Development, see ND.1565.

Notice requiring an individual to file a tax return

An HMRC officer may issue a notice requiring an individual to make and deliver a return of information which may be reasonably required for the purpose of establishing the amounts chargeable to income tax and capital gains tax for a tax year and the amount payable by way of income tax for that year1. For the facility for such a notice to be withdrawn, see A4.104.

The amounts chargeable to income tax and capital gains tax are the net amounts after taking into account any relief or allowance for which a claim is made in the return2. The amount payable by way of income tax is the difference between the amount chargeable to income tax and the total of any income tax deducted at source3. Income tax deducted at source includes tax treated as deducted from or paid on any income (eg tax paid via PAYE or on interest paid to individuals by companies)4. For details of the income tax calculation and a discussion of tax collected at source, see E1.101B.

The notice may also require the individual to deliver with the return such accounts, statements and documents reasonably required to support the information in the return5. In practice, the notice does not require the submission of accounts, but if the taxpayer considers that any points need further explanation, they are asked to supply details in the 'additional information'

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