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PART IU.K. ADMINISTRATION

Modifications etc. (not altering text)

C1Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1

[F11Responsibility for certain taxesU.K.

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—

(a)income tax,

(b)corporation tax, and

(c)capital gains tax.]

Textual Amendments

Modifications etc. (not altering text)

F22 General CommissionersU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 2 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 8 para. 1(2), Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(b)(c)(i) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))

F32A General Commissioners: costs and expenses in legal proceedings.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3S. 2A repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)(i) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))

F43 Clerk to General Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4S. 3 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 8 para. 1(2), Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(b)(c)(i) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))

F53A General Commissioners and clerks: indemnity.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5S. 3A repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))

F64Special Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F74A Deputy Special Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F85 General and Special Commissioners. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

6 Declarations on taking office.U.K.

F9(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

PART IIU.K. RETURNS OF INCOME AND GAINS

Income taxU.K.

[F137 Notice of liability to income tax and capital gains tax.U.K.

(1)Every person who—

(a)is chargeable to income tax or capital gains tax for any year of assessment, and

[F14(b)falls within subsection (1A) or (1B),]

shall, subject to subsection (3) below, within [F15the notification period], give notice to an officer of the Board that he is so chargeable.

[F16(1A)A person falls within this subsection if the person has not received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains.

(1B)A person falls within this subsection if the person—

(a)has received a notice under section 8 requiring a return for the year of assessment of the person's total income and chargeable gains, and

(b)has received a notice under section 8B withdrawing the notice under section 8.

(1C)In subsection (1) “the notification period” means—

(a)in the case of a person who falls within subsection (1A), the period of 6 months from the end of the year of assessment, or

(b)in the case of a person who falls within subsection (1B)—

(i)the period of 6 months from the end of the year of assessment, or

(ii)the period of 30 days beginning with the day after the day on which the notice under section 8 was withdrawn,

whichever ends later.]

(2)In the case of [F17persons who are] chargeable as mentioned in subsection (1) above as [F18the relevant trustees] of a settlement, that subsection [F19and subsections (1A) to (1C) have effect as if references to a notice under section 8 were references to a notice under section 8A.]

(3)A person shall not be required to give notice under subsection (1) above in respect of a year of assessment if for that year[F20—

(a)the person's total income consists of income from sources falling within subsections (4) to (7) below,

(b)the person has no chargeable gains, and

(c)the person is not liable to a high income child benefit charge.]

(4)A source of income falls within this subsection in relation to a year of assessment if—

(a)all payments of, or on account of, income from it during that year, and

(b)all income from it for that year which does not consist of payments,

have or has been taken into account in the making of deductions or repayments of tax under [F21PAYE regulations].

(5)A source of income falls within this subsection in relation to any person and any year of assessment if all income from it for that year has been or will be taken into account—

(a)in determining that person’s liability to tax, or

(b)in the making of deductions or repayments of tax under [F21PAYE regulations].

(6)A source of income falls within this subsection in relation to any person and any year of assessment if all income from it for that year is—

(a)income from which income tax has been deducted;

(b)income from or on which income tax is treated as having been deducted or paid; or

(c)income chargeable under [F22Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.)],

and that person is not for that year liable to tax at a rate other than the basic rate[F23, [F24the Scottish basic rate,] the [F25dividend] ordinary rate] [F26or the starting rate for savings].

(7)A source of income falls within this subsection in relation to any person and any year of assessment if all income from it for that year is [F27income on which] he could not become liable to tax under a self-assessment made under section 9 of this Act in respect of that year.

F28(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F29(9)For the purposes of this Act the relevant trustees of a settlement are—

(a)in relation to income [F30(other than gains treated as arising under [F31Chapter 9 of Part 4 of ITTOIA 2005])], the persons who are trustees when the income arises and any persons who subsequently become trustees; and

[F32(aa)in relation to gains treated as arising under [F33Chapter 9 of Part 4 of ITTOIA 2005], the persons who are trustees in the year of assessment in which the gains arise and any persons who subsequently become trustees; and]

(b)in relation to chargeable gains, the persons who are trustees in the year of assessment in which the chargeable gains accrue and any persons who subsequently become trustees.]]

Textual Amendments

F13S. 7 substituted (with effect as respects the year 1995-96 and subsequent years of assessment) by Finance Act 1994 (c. 9), s. 199(2)(3), Sch. 19 para. 1(1)(2); S.I. 1998/3173, art. 2

F14S. 7(1)(b) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(2)(a)

F15Words in s. 7(1) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(2)(b)

F16S. 7(1A)-(1C) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(3)

F17Words in s. 7(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(1)(a)

F18Words in s. 7(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(1)(b)

F19Words in s. 7(2) substituted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 2(4)

F20Words in s. 7(3) substituted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 2

F21Words in s. 7(4)(5) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 124 (with Sch. 7)

F22Words in s. 7(6)(c) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 358(2)(a) (with Sch. 2)

F23Words in s. 7(6) inserted (with effect for the year 1999-00 and subsequent years of assessment) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 1(1)(2)

F24Words in s. 7(6) inserted (with effect in accordance with Sch. 38 para. 14(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 14(1)

F25Word in s. 7(6) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 358(2)(b) (with Sch. 2)

F26Words in s. 7(6) substituted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 38

F27Words in s. 7(7) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(1)

F28S. 7(8) omitted (with effect in accordance with art. 3 of the amending S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(a)(i); S.I. 2009/511, art. 2 (with art. 4)

F29S. 7(9) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(2)

F30Words in s. 7(9)(a) inserted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 14 para. 5(a)

F31Words in s. 7(9)(a) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 358(3) (with Sch. 2)

F32S. 7(9)(aa) inserted (with effect in accordance with Sch. 14 para. 7(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 14 para. 5(b)

F33Words in s. 7(9)(aa) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 358(3) (with Sch. 2)

Modifications etc. (not altering text)

C4S. 7 modified (as respects the year 1995-96) by Finance Act 1995 (c. 4), Sch. 21 para. 1

C5S. 7 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

C6S. 7 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

[F348 Personal return.U.K.

[F35(1)For the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment, [F36and the amount payable by him by way of income tax for that year,] he may be required by a notice given to him by an officer of the Board—

(a)to make and deliver to the officer F37... a return containing such information as may reasonably be required in pursuance of the notice, and

(b)to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.

F38(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F39(1AA)For the purposes of subsection (1) above—

(a)the amounts in which a person is chargeable to income tax and capital gains tax are net amounts, that is to say, amounts which take into account any relief or allowance a claim for which is included in the return; and

(b)the amount payable by a person by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source and any tax credits to which [F40section 397(1) [F41or [F42397A(1)]] of ITTOIA 2005] applies.]

(1B)In the case of a person who carries on a trade, profession, or business in partnership with one or more other persons, a return under this section shall include each amount which, in any relevant statement, is stated to be equal to his share of any income, [F43loss, tax, credit] or charge for the period in respect of which the statement is made.

(1C)In subsection (1B) above “relevant statement” means a statement which, as respects the partnership, falls to be made under section 12AB of this Act for a period which includes, or includes any part of, the year of assessment or its basis period.]

[F44(1D)A return under this section for a year of assessment (Year 1) must be delivered—

(a)in the case of a non-electronic return, on or before 31st October in Year 2, and

(b)in the case of an electronic return, on or before 31st January in Year 2.

(1E)But subsection (1D) is subject to the following two exceptions.

(1F)Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—

(a)during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

(b)on or before 31st January (for an electronic return).

(1G)Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.

(1H)The Commissioners—

(a)shall prescribe what constitutes an electronic return, and

(b)may make different provision for different cases or circumstances.]

(2)Every return under this section shall include a declaration by the person making the return to the effect than the return is to the best of his knowledge correct and complete.

(3)A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.

(4)Notices under this section may require different information, accounts and statements in relation to different descriptions of person.

[F45(4A)Subsection (4B) applies if a notice under this section is given to a person within section 8ZA of this Act (certain persons employed etc by person not resident in United Kingdom who perform their duties for UK clients).

(4B)The notice may require a return of the person's income to include particulars of any general earnings (see section 7(3) of ITEPA 2003) paid to the person.]

[F46(5)In this section and sections 8A, 9 and 12AA of this Act, any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income.]]

Textual Amendments

F34Ss 8, 8A, 9 substituted for ss, 8, 9 (with effect where a notice to deliver a return was, or falls to be, given after 5.4.1990) by Finance Act 1990 (c. 29), s. 90(1)(5)

F35S. 8(1)-(1C) substituted for s. 8(1) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 178(1); S.I. 1998/3173, art. 2

F36Words in s. 8(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(1)

F37Words in s. 8(1)(a) repealed (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 88(2), Sch. 27 Pt. 5(3)

F38S. 8(1A) repealed (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 88(3), Sch. 27 Pt. 5(3)

F39S. 8(1AA) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(3)

F40Words in s. 8(1AA)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 359 (with Sch. 2)

F41Words in s. 8(1AA)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 8

F42Word in s. 8(1AA)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(a)

F43Words in s. 8(1B) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(2)

F44S. 8(1D)-(1H) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 88(4)

F45S. 8(4A)(4B) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 12 (with Sch. 9 paras. 1-9, 22)

F46S. 8(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(3)

Modifications etc. (not altering text)

C7S. 8 modified (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 3(6)(b), 289 (with ss. 60, 101(1), 171, 201(3))

C8S. 8 extended (with effect in accordance with s. 56(9) of the amending Act) by Finance Act 1998 (c. 36), s. 56(7)(a)

C10S. 8 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

C11S. 8 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

[F478ZAInterpretation of section 8(4A)U.K.

(1)For the purposes of section 8(4A) of this Act, a person (“F”) is within this section if each of conditions A to C is met.

(2)Condition A is that F performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.

(3)Condition B is that the office or employment is under or with a person who—

(a)is not resident in the United Kingdom, but

(b)is resident outside the United Kingdom.

(4)Condition C is that the duties are performed for the benefit of a person who—

(a)is resident in the United Kingdom, or

(b)carries on a trade, profession or vocation in the United Kingdom.]

Textual Amendments

F47S. 8ZA inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 13 (with Sch. 9 paras. 1-9, 22)

[F348A Trustee’s return.U.K.

[F48(1)For the purpose of establishing the amounts in which [F49the relevant trustees] of a settlement, and the settlors and beneficiaries, are chargeable to income tax and capital gains tax for a year of assessment, [F50and the amount payable by him by way of income tax for that year,] an officer of the Board may by a notice given to [F51any relevant trustee] require the trustee—

(a)to make and deliver to the officer F52... , a return containing such information as may reasonably be required in pursuance of the notice, and

(b)to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required;

and a notice may be given to any one trustee or separate notices may be given to each trustee or to such trustees as the officer thinks fit.

F53(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

[F54(1AA)For the purposes of subsection (1) above—

(a)the amounts in which a person is chargeable to income tax and capital gains tax are net amounts, that is to say, amounts which take into account any relief or allowance a claim for which is included in the return; and

(b)the amount payable by a person by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source and any tax credits to which [F55section 397(1) [F56or [F57397A(1)]] of ITTOIA 2005] applies.]

[F58(1B)A return under this section for a year of assessment (Year 1) must be delivered—

(a)in the case of a non-electronic return, on or before 31st October in Year 2, and

(b)in the case of an electronic return, on or before 31st January in Year 2.

(1C)But subsection (1B) is subject to the following two exceptions.

(1D)Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—

(a)during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

(b)on or before 31st January (for an electronic return).

(1E)Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.

(1F)The Commissioners—

(a)shall prescribe what constitutes an electronic return, and

(b)may make different provision for different cases or circumstances.]

(2)Every return under this section shall include a declaration by the person making the return to the effect that the return is to the best of his knowledge correct and complete.

(3)A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.

(4)Notices under this section may require different information, accounts and statements in relation to different descriptions of settlement.

[F59(5)The following references, namely—

(a)references in section 9 or 28C of this Act to a person to whom a notice has been given under this section being chargeable to tax; and

(b)references in section 29 of this Act to such a person being assessed to tax,

shall be construed as references to the relevant trustees of the settlement being so chargeable or, as the case may be, being so assessed.]]

Textual Amendments

F34Ss 8, 8A, 9 substituted for ss, 8, 9 (with effect where a notice to deliver a return was, or falls to be, given after 5.4.1990) by Finance Act 1990 (c. 29), s. 90(1)(5)

F48S. 8A(1)(1A) substituted for s. 8A(1) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 178(2); S.I. 1998/3173, art. 2

F49Words in s. 8A(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(3)(a)

F50Words in s. 8A(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(1)

F51Words in s. 8A(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(3)(b)

F52Words in s. 8A(1)(a) repealed (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 89(2), Sch. 27 Pt. 5(3)

F53S. 8A(1A) repealed (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 89(3), Sch. 27 Pt. 5(3)

F54S. 8A(1AA) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(3)

F55Words in s. 8A(1AA)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 360 (with Sch. 2)

F56Words in s. 8A(1AA)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 9

F57Word in s. 8A(1AA)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(a)

F58S. 8A(1B)-(1F) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 89(4)

F59S. 8A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(4)

Modifications etc. (not altering text)

C12S. 8A modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

C13S. 8A modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

[F608BWithdrawal by HMRC of notice under section 8 or 8AU.K.

(1)This section applies to a person who is given a notice under section 8 or 8A.

(2)Before the end of the withdrawal period, the person may request HMRC to withdraw the notice.

(3)But no request may be made if—

(a)the person has made a return under section 8 or 8A in pursuance of the notice under that section, or

(b)the person has been served with notice of a determination under section 28C by virtue of the notice under section 8 or 8A having been given to the person.

(4)If, on receiving a request, HMRC decide to withdraw the notice under section 8 or 8A they must do so by giving the person a notice under this section.

(5)A notice under this section must specify the date on which the notice under section 8 or 8A is withdrawn.

(6)For the purposes of subsection (2) “the withdrawal period” means—

(a)the period of 2 years beginning with the end of the year of assessment to which the notice under section 8 or 8A relates, or

(b)in exceptional circumstances, such extended period as HMRC may agree with the person.

(7)Withdrawal of a notice given to a person under section 8 or 8A in relation to a year of assessment does not prevent HMRC from giving the person a further notice under that section in relation to that year.

(8)See paragraph 17A of Schedule 55 to FA 2009 as to the cancellation of liability to a penalty under any paragraph of that Schedule by including provision in a notice under this section.]

Textual Amendments

F60S. 8B inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 3

[F619 Returns to include self-assessment.U.K.

[F62(1)Subject to [F63subsections (1A) and (2)] below, every return under section 8 or 8A of this Act shall include a self-assessment, that is to say—

(a)an assessment of the amounts in which, on the basis of the information contained in the return and taking into account any relief or allowance a claim for which is included in the return, the person making the return is chargeable to income tax and capital gains tax for the year of assessment; and

(b)an assessment of the amount payable by him by way of income tax, that is to say, the difference between the amount in which he is assessed to income tax under paragraph (a) above and the aggregate amount of any income tax deducted at source and any tax credits to which [F64section 397(1) [F65or [F66397A(1)]] of ITTOIA 2005] applies

[F67but nothing in this subsection shall enable a self-assessment to show as repayable any income tax treated as deducted or paid by virtue of section F68... 246D(1) F68... [F69of the principal Act[F70, section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005]]].]

[F71(1A)The tax to be assessed on a person by a self-assessment shall not include any tax [F72which—

(a)is chargeable on the scheme administrator of a registered pension scheme under Part 4 of the Finance Act 2004,

(ab)is chargeable on the sub-scheme administrator of a sub-scheme under Part 4 of the Finance Act 2004 as modified by the Registered Pensions (Splitting of Schemes) Regulations 2006, or

(b)is chargeable on the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003.]]

(2)A person shall not be required to comply with subsection (1) above if he makes and delivers his return for a year of assessment—

(a)on or before the [F7331st October] next following the year, or

(b)where the notice under section 8 or 8A of this Act is given after the [F7431st August] next following the year, within the period of two months beginning with the day on which the notice is given.

(3)Where, in making and delivering a return, a person does not comply with subsection (1) above, an officer of the Board shall if subsection (2) above applies, and may in any other case—

(a)make the assessment on his behalf on the basis of the information contained in the return, and

(b)send him a copy of the assessment so made;

F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F76(3A)An assessment under subsection (3) above is treated for the purposes of this Act as a self-assessment and as included in the return.]

F77(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F77(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F61S. 9 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 179; S.I. 1998/3173, art. 2

F62S. 9(1) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(4)

F63Words in s. 9(1) substituted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)

F64Words in s. 9(1)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 361(a) (with Sch. 2)

F65Words in s. 9(1)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 10

F66Word in s. 9(1)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(b)

F67Words in s. 9(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 122(1)

F68Words in s. 9(1) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 361(b), Sch. 3 (with Sch. 2)

F69Words in s. 9(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 125(2) (with Sch. 7)

F70Words in s. 9(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 361(c) (with Sch. 2)

F71S. 9(1A) inserted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)

F72Words in s. 9(1A) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 1 (with Sch. 36) (as amended by S.I. 2006/569, regs. 1(1), 5(3)(b))

F73Words in s. 9(2)(a) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(1)(a)

F74Words in s. 9(2)(b) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(1)(b)

F75Words in s. 9(3) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 1(1), Sch. 33 Pt. 2(13)

F76S. 9(3A) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 1(2)

F77S. 9(4)-(6) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 2(1), Sch. 33 Pt. 2(13)

Modifications etc. (not altering text)

C15S. 9 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

C16S. 9 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

[F789ZA Amendment of personal or trustee return by taxpayerU.K.

(1)A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board.

(2)An amendment may not be made more than twelve months after the filing date.

[F79(3)In this section “the filing date”, in respect of a return for a year of assessment (Year 1), means—

(a)31st January of Year 2, or

(b)if the notice under section 8 or 8A is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.]

Textual Amendments

F78Ss. 9ZA, 9ZB inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 2(2)

F79S. 9ZA(3) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(2)

Modifications etc. (not altering text)

C20S. 9ZA applied (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 44(2)(3)

9ZB Correction of personal or trustee return by RevenueU.K.

(1)An officer of the Board may amend a return under section 8 or 8A of this Act so as to correct[F80—

(a)]obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)[F81, and

(b)anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer].

(2)A correction under this section is made by notice to the person whose return it is.

(3)No such correction may be made more than nine months after—

(a)the day on which the return was delivered, or

(b)if the correction is required in consequence of an amendment of the return under section 9ZA of this Act, the day on which that amendment was made.

(4)A correction under this section is of no effect if the person whose return it is gives notice rejecting the correction.

(5)Notice of rejection under subsection (4) above must be given—

(a)to the officer of the Board by whom the notice of correction was given,

(b)before the end of the period of 30 days beginning with the date of issue of the notice of correction.]

Textual Amendments

F78Ss. 9ZA, 9ZB inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 2(2)

F80Word in s. 9ZB(1) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(1)(a)(13); S.I. 2009/405, art. 2

F81Words in s. 9ZB(1) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(1)(b)(13); S.I. 2009/405, art. 2

[F829A Notice of enquiryU.K.

(1)An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“notice of enquiry”)—

(a)to the person whose return it is (“the taxpayer”),

(b)within the time allowed.

(2)The time allowed is—

(a)if the return was delivered on or before the filing date, up to the end of the period of twelve months [F83after the day on which the return was delivered;]

(b)if the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

(c)if the return is amended under section 9ZA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.

For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.

(3)A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 9ZA of this Act.

[F84(4)An enquiry extends to—

(a)anything contained in the return, or required to be contained in the return, including any claim or election included in the return,

(b)consideration of whether to give the taxpayer a transfer pricing notice under [F85section 168(1) of TIOPA 2010] (provision not at arm’s length: medium-sized enterprise),

[F86(c)consideration of whether to give the taxpayer a notice under [F87section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief)],]

but this is subject to the following limitation.]

(5)If the notice of enquiry is given as a result of an amendment of the return under section 9ZA of this Act—

(a)at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or

(b)after an enquiry into the return has been completed,

the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.

(6)In this section “the filing date” [F88means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A.]]

Textual Amendments

F82Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)

F83Words in s. 9A(2)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(1) (with s. 96(5))

F84S. 9A(4) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), Sch. 5 para. 1(2)

F85Words in s. 9A(4)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 107 (with Sch. 9 paras. 1-9, 22)

F86S. 9A(4)(c) inserted (with effect in accordance with s. 88(5) of the amending Act) by Finance Act 2005 (c. 7), s. 88(1)

F87Words in s. 9A(4)(c) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 2 (with Sch. 9 paras. 1-9, 22)

F88Words in s. 9A(6) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(3)

Modifications etc. (not altering text)

[F829B Amendment of return by taxpayer during enquiryU.K.

(1)This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer)[F89, or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice),] at a time when an enquiry is in progress into the return.

(2)The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.

(3)So far as the amendment affects the amount stated in the self-assessment included in the return as the amount of tax payable, it does not take effect while the enquiry is in progress and—

(a)if the officer states in the closure notice that he has taken the amendment into account and that—

(i)the amendment has been taken into account in formulating the amendments contained in the notice, or

(ii)his conclusion is that the amendment is incorrect,

the amendment shall not take effect;

(b)otherwise, the amendment takes effect when the closure notice is issued.

(4)For the purposes of this section the period during which an enquiry is in progress is the whole of the period—

(a)beginning with the day on which notice of enquiry is given, and

(b)ending with the day on which the enquiry is completed.]

Textual Amendments

F82Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)

F89Words in s. 9B(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 1

[F829C Amendment of self-assessment during enquiry to prevent loss of taxU.K.

(1)This section applies where an enquiry is in progress into a return as a result of notice of enquiry by an officer of the Board under section 9A(1) of this Act.

(2)If the officer forms the opinion—

(a)that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and

(b)that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,

he may by notice to the taxpayer amend the assessment to make good the deficiency.

(3)In the case of an enquiry which under section 9A(5) of this Act is limited to matters arising from an amendment of the return, subsection (2) above only applies so far as the deficiency is attributable to the amendment.

(4)For the purposes of this section the period during which an enquiry is in progress is the whole of the period—

(a)beginning with the day on which notice of enquiry is given, and

(b)ending with the day on which the enquiry is completed.]

Textual Amendments

F82Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)

F90[F829D Choice between different Cases of Schedule DU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F82Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)

F90S. 9D repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 362, Sch. 3 (with Sch. 2)

Corporation taxU.K.

F9110Notice of liability to corporation tax.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F91Ss. 10, 11 repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9111 Return of profits.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F91Ss. 10, 11 repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9211A Notice of liability to capital gains tax.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F92S. 11A repealed (with effect as respects the year 1995-96 and subsequent years of assessment) by Finance Act 1995 (c. 4), s. 115(3)(13), Sch. 29 Pt. 8(14) (previously repealed by Finance Act 1994 (c. 9), s. 199(2)(3), Sch. 26 Pt. 5(23); S.I. 1998/3173, art. 2)

F9311AA Return of profits to include self-assessment.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F93Ss. 11AA-11AE repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9311AB Power to enquire into return of profits.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F93Ss. 11AA-11AE repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9311AC Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F93Ss. 11AA-11AE repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9311AD Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F93Ss. 11AA-11AE repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9311AE Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F93Ss. 11AA-11AE repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 1, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F9412 Information about chargeable gains.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F95PartnershipsU.K.

Textual Amendments

F95S. 12AA and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 184; S.I. 1998/3173, art. 2

12AA Partnership return.U.K.

[F96(1)Where a trade, profession or business is carried on by two or more persons in partnership, for the purpose of facilitating the establishment of the following amounts, namely—

(a)the amount in which each partner chargeable to income tax for any year of assessment is so chargeable [F97and the amount payable by way of income tax by each such partner], and

(b)the amount in which each partner chargeable to corporation tax for any period is so chargeable,

an officer of the Board may act under subsection (2) or (3) below (or both).

[F98(1A)For the purposes of subsection (1) above—

(a)the amount in which a partner is chargeable to income tax or corporation tax is a net amount, that is to say, an amount which takes into account any relief or allowance for which a claim is made; and

(b)the amount payable by a partner by way of income tax is the difference between the amount in which he is chargeable to income tax and the aggregate amount of any income tax deducted at source and any tax credits to which [F99section 397(1) [F100or [F101397A(1)]] of ITTOIA 2005] applies.]]

(2)An officer of the Board may by a notice given to the partners require such person as is identified in accordance with rules given with the notice [F102or a successor of his]—

(a)to make and deliver to the officer in respect of such period as may be specified in the notice, on or before such day as may be so specified, a return containing such information as may reasonably be required in pursuance of the notice, and

(b)to deliver with the return [F103such accounts, statements and documents, relating to information contained in the return,] as may reasonably be so required.

(3)An officer of the Board may by notice given to any partner require the partner [F104or a successor of his]—

(a)to make and deliver to the officer in respect of such period as may be specified in the notice, on or before such day as may be so specified, a return containing such information as may reasonably be required in pursuance of the notice, and

(b)to deliver with the return such accounts and statements as may reasonably be so required;

and a notice may be given to any one partner or separate notices may be given to each partner or to such partners as the officer thinks fit.

[F105(4)In the case of a partnership which includes one or more individuals, a notice under subsection (2) or (3) above may specify different days depending on whether a return in respect of a year of assessment (Year 1) is electronic or non-electronic.

(4A)The day specified for a non-electronic return must not be earlier than 31st October of Year 2.

(4B)The day specified for an electronic return must not be earlier than 31st January of Year 2.

(4C)But subsections (4A) and (4B) are subject to the following two exceptions.

(4D)Exception 1 is that if the notice is given after 31st July in Year 2 (but on or before 31st October)—

(a)the day specified for a non-electronic return must be after the end of the period of three months beginning with the date of the notice, and

(b)the day specified for an electronic return must not be earlier than 31st January.

(4E)Exception 2 is that if the notice is given after 31st October in Year 2, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.]

[F106(5)In the case of a partnership which includes one or more companies, a notice may specify different dates depending on whether a notice in respect of a relevant period is electronic or non-electronic.

(5A)The day specified for a non-electronic return must not be earlier than the end of the period of nine months beginning at the end of the relevant period.

(5B)The day specified for an electronic return must not be earlier than the first anniversary of the end of the relevant period.

(5C)But where the notice is given more than nine months after the end of the relevant period, the day specified for a return (whether or not electronic) must be after the end of the period of three months beginning with the date of the notice.

(5D)For the purposes of this section “relevant period” means the period in respect of which the return is required.

(5E)The Commissioners—

(a)shall prescribe what constitutes an electronic return for the purposes of this section, and

(b)may make different provision for different cases or circumstances.]

(6)Every return under this section shall include—

(a)a declaration of the name, residence and tax reference of each of the persons who have been partners—

(i)for the whole of the relevant period, or

(ii)for any part of that period,

and, in the case of a person falling within sub-paragraph (ii) above, of the part concerned; and

(b)a declaration by the person making the return to the effect that it is to the best of his knowledge correct and complete.

(7)Every return under this section shall also include, if the notice under subsection (2) or (3) above so requires—

(a)with respect to any disposal of partnership property during a period to which F107... the return relates, the like particulars as if the partnership were liable to tax on any chargeable gain accruing on the disposal, F108...

F108(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.

(9)Notices under this section may require different information, accounts and statements in relation to different descriptions of partnership.

(10)In this section “residence”, in relation to a company, means its registered office.

[F109(10A)In this Act a “partnership return” means a return in pursuance of a notice under subsection (2) or (3) above.]

[F110(11)In this Act “successor”, in relation to a person who is required to make and deliver, or has made and delivered, [F111a partnership return], but is no longer available, means—

(a)where a partner is for the time being nominated for the purposes of this subsection by a majority of the relevant partners, that partner; and

(b)where no partner is for the time being so nominated, such partner as—

(i)in the case of a notice under subsection (2) above, is identified in accordance with rules given with that notice; or

(ii)in the case of a notice under subsection (3) above, is nominated for the purposes of this subsection by an officer of the Board;

and “predecessor” and “successor”, in relation to a person so nominated or identified, shall be construed accordingly.

(12)For the purposes of subsection (11) above a nomination under paragraph (a) of that subsection, and a revocation of such a nomination, shall not have effect in relation to any time before notice of the nomination or revocation is given to an officer of the Board.

(13)In this section “relevant partner” means a person who was a partner at any time during the period for which the return was made or is required, or the personal representatives of such a person.]]

Textual Amendments

F96S. 12AA(1)(1A) substituted for s. 12AA(1) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(6)

F97Words in s. 12AA(1)(a) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(6)

F98S. 12AA(1A) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(7)

F99Words in s. 12AA(1A)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 363 (with Sch. 2)

F100Words in s. 12AA(1A)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 11

F101Word in s. 12AA(1A)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(c)

F102Words in s. 12AA(2) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(1)

F103Words in s. 12AA(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(4)

F104Words in s. 12AA(3) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(2)

F105S. 12AA(4)-(4E) substituted for s. 12AA(4) (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 90(1)

F106S. 12AA(5)-(5E) substituted for s. 12AA(5) (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 90(2)

F107Words in s. 12AA(7)(a) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(3), Sch. 41 Pt. 5(6)

F109S. 12AA(10A) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 18(2)

F110S. 12AA(11)-(13) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(4)

F111Words in s. 12AA(11) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 18(3)

Modifications etc. (not altering text)

C24S. 12AA extended (with effect in accordance with s. 56(9) of the amending Act) by Finance Act 1998 (c. 36), s. 56(7)(b)

[F11212AAAWithdrawal by HMRC of notice under section 12AAU.K.

(1)This section applies to a partner who is required by a notice under section 12AA to deliver a return.

(2)Before the end of the withdrawal period, the partner may request HMRC to withdraw the notice.

(3)But no request may be made if the partner has delivered a return under section 12AA in pursuance of the notice.

(4)If, on receiving a request, HMRC decide to withdraw the notice under section 12AA they must do so by giving the partner a notice under this section.

(5)A notice under this section must specify the date on which the notice under section 12AA is withdrawn.

(6)For the purposes of subsection (2) “the withdrawal period” means—

(a)in the case of a partnership which includes one or more companies, the period of 2 years beginning with the end of the period in respect of which the return under section 12AA was required by the notice under that section,

(b)in the case of any other partnership, the period of 2 years beginning with the end of the year of assessment to which the notice under section 12AA relates, or

(c)in the case of any partnership, such extended period as HMRC may agree with the partner in exceptional circumstances.

(7)Withdrawal of a notice under section 12AA in relation to the period in respect of which the return under that section was required or year of assessment (as the case may be) does not prevent HMRC from serving a further notice under section 12AA requiring a partner to deliver a return in relation to that period or year.

(8)References in subsections (2) to (6) to the partner include references to a successor of the partner (see section 12AA(11)).

(9)See paragraph 17B of Schedule 55 to FA 2009 as to the cancellation of liability to a penalty under any paragraph of that Schedule by including provision in a notice under this section.]

Textual Amendments

F112S. 12AAA inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 4

[F11312AB Partnership return to include partnership statement.U.K.

[F114(1)Every [F115partnership return] shall include a statement (a partnership statement) of the following amounts, namely—

(a)in the case of [F116the period in respect of which the return is made and each period of account ending within that period]—

(i)the amount of income or loss from each source which, on the basis of the information contained in the return and taking into account any relief or allowance a section 42(7) claim for which is included in the return, has accrued to or has been sustained by the partnership for [F117the period in question],

[F118(ia)the amount of the consideration which, on that basis, has accrued to the partnership in respect of each disposal of partnership property during that period,]

(ii)each amount of income tax which, on that basis, has been deducted or treated as deducted from any income of the partnership, or treated as paid on any such income, for that period, [F119and]

(iii)the amount of each tax credit which, on that basis, has accrued to the partnership for that period, F120...

F120(iv). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in the case of each such period [F121as is mentioned in paragraph (a) above] and each of the partners, the amount which, on that basis and (where applicable) taking into account any such relief or allowance, is equal to his share of that income, loss, [F122consideration,] [F123tax or credit].]

F124(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F124(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F124(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In this section—

Textual Amendments

F113S. 12AB inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 185; S.I. 1998/3173, art. 2

F114S. 12AB(1) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(7)

F115Words in s. 12AB(1) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 19

F116Words in s. 12AB(1)(a) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(a)

F117Words in s. 12AB(1)(a)(i) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(b)

F118S. 12AB(1)(ia) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(c)

F119Word in s. 12AB(1)(a)(ii) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 245(2)(a) (with Sch. 2)

F120S. 12AB(1)(a)(iv) and preceding word repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 245(2)(b), Sch. 3 Pt. 1 (with Sch. 2)

F121Words in s. 12AB(1)(b) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(d)

F122Word in s. 12AB(1)(b) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(5)(d)

F123Words in s. 12AB(1)(b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 245(3) (with Sch. 2)

F124S. 12AB(2)-(4) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 3(1), Sch. 33 Pt. 2(13) Note

F125Words in s. 12AB(5) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 3(1), Sch. 33 Pt. 2(13) Note

F126Words in s. 12AB(5) repealed (24.7.2002) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(16)

F127Words in s. 12AB(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 104(8)

F128Words in s. 12AB(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 153 (with Sch. 2)

F129Words in s. 12AB(5) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 364 (with Sch. 2)

F130Words in s. 12AB(5) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 12

F131Word in s. 12AB(5) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(c)

[F13212ABZAA Returns relating to LLP not carrying on business etc with view to profitU.K.

(1)This section applies where—

(a)a person delivers a purported partnership return (“the relevant return”) in respect of a period (“the relevant period”),

(b)the relevant return—

(i)is made on the basis that the activities of a limited liability partnership (“the LLP”) are treated, under section 863 of ITTOIA 2005 or section 1273 of CTA 2009, as carried on in partnership by its members (“the purported partnership”), and

(ii)relates to the purported partnership, but

(c)the LLP does not carry on a business with a view to profit in the relevant period (and, accordingly, its activities are not treated as mentioned in paragraph (b)(i)).

(2)For the purposes of the relevant enactments, treat the relevant return as a partnership return (and, accordingly, anything done under a relevant enactment in connection with the relevant return has the same effect as it would have if done in connection with a partnership return in a corresponding partnership case).

(3)“Relevant enactment” means—

(a)any of the following—

(i)sections 12AC and 28B (enquiries into partnership returns),

(ii)Part 4 of FA 2014 (follower notices and accelerated payment notices), and

(b)any enactment relating to, or applying for the purposes of, an enactment within paragraph (a).

(4)In relation to the relevant return, the relevant enactments apply with the necessary modifications, including in particular the following—

(a)“partner” includes purported partner, and

(b)“partnership” includes the purported partnership.

(5)In this section—

Textual Amendments

F132S. 12ABZAA inserted (retrospective) by Finance Act 2020 (c. 14), s. 104(1)(2) (with s. 104(3))

[F13312ABA Amendment of partnership return by taxpayerU.K.

(1)A partnership return may be amended by the partner who made and delivered the return, or his successor, by notice to an officer of the Board.

(2)An amendment may not be made more than twelve months after the filing date.

(3)Where a partnership return is amended under this section, the officer shall by notice to each of the partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the amendment of the partnership return.

[F134(4)In this section “the filing date” means—

(a)in the case of a partnership which includes one or more individuals, in respect of a return for a year of assessment (Year 1)—

(i)31st January of Year 2, or

(ii)if the notice under section 12AA is given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice, and

(b)in the case of a partnership which includes one or more companies, the end of the period specified in section 12AA(5B) or (5C).]

Textual Amendments

F133Ss. 12ABA, 12ABB inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 3(2)

F134S. 12ABA(4) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(4)

Modifications etc. (not altering text)

C25S. 12ABA applied (with modifications) (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 44(2)-(4)

12ABB Correction of partnership return by RevenueU.K.

(1)An officer of the Board may amend a partnership return so as to correct[F135—

(a)]obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)[F136, and

(b)anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer].

(2)A correction under this section is made by notice to the partner who made and delivered the return, or his successor.

(3)No such correction may be made more than nine months after—

(a)the day on which the return was delivered, or

(b)if the correction is required in consequence of an amendment of the return under section 12ABA of this Act, the day on which that amendment was made.

(4)A correction under this section is of no effect if the person to whom the notice of correction was given, or his successor, gives notice rejecting the correction.

(5)Notice of rejection under subsection (4) above must be given—

(a)to the officer of the Board by whom the notice of correction was given,

(b)before the end of the period of 30 days beginning with the date of issue of the notice of correction.

(6)Where a partnership return is corrected under this section, the officer shall by notice to each of the partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the correction of the partnership return.

Any such amendment shall cease to have effect if the correction is rejected.]

Textual Amendments

F133Ss. 12ABA, 12ABB inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 3(2)

F135Word in s. 12ABB(1) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(2)(a)(13); S.I. 2009/405, art. 2

F136Words in s. 12ABB(1) inserted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(2)(b)(13); S.I. 2009/405, art. 2

[F13712AC Notice of enquiryU.K.

(1)An officer of the Board may enquire into a partnership return if he gives notice of his intention to do so (“notice of enquiry”)—

(a)to the partner who made and delivered the return, or his successor,

(b)within the time allowed.

(2)The time allowed is—

(a)if the return was delivered on or before the filing date, up to the end of the period of twelve months [F138after the day on which the return was delivered;]

(b)if the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

(c)if the return is amended under section 12ABA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.

For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.

(3)A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 12ABA of this Act.

(4)An enquiry extends to anything contained in the return, or required to be contained in the return, including any claim or election included in the return, subject to the following limitation.

(5)If the notice of enquiry is given as a result of an amendment of the return under section 12ABA of this Act—

(a)at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or

(b)after an enquiry into the return has been completed,

the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.

(6)The giving of notice of enquiry under subsection (1) above at any time shall be deemed to include the giving of notice of enquiry—

(a)under section 9A(1) of this Act to each partner who at that time has made a return under section 8 or 8A of this Act or at any subsequent time makes such a return, or

(b)under paragraph 24 of Schedule 18 to the Finance Act 1998 to each partner who at that time has made a company tax return or at any subsequent time makes such a return.

(7)In this section “the filing date” means the day specified in the notice under section 12AA(2) of this Act or, as the case may be, subsection (3) of that section.]

Textual Amendments

F137Ss. 12AC-12AE substituted for s. 12AC (with effect and application in accordance with s. 88(3), Sch. 29 para. 5(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 5(1)

F138Words in s. 12AC(2)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(2) (with s. 96(5))

[F13712AD Amendment of partnership return by taxpayer during enquiryU.K.

(1)This section applies if a partnership return is amended under section 12ABA of this Act (amendment of partnership return by taxpayer) at a time when an enquiry is in progress into the return.

(2)The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.

(3)So far as the amendment affects any amount stated in the partnership statement included in the return, it does not take effect while the enquiry is in progress and—

(a)if the officer states in the closure notice that he has taken the amendment into account and that—

(i)the amendment has been taken into account in formulating the amendments contained in the notice, or

(ii)his conclusion is that the amendment is incorrect,

the amendment shall not take effect;

(b)otherwise, the amendment takes effect when the closure notice is issued.

(4)Where the effect of an amendment is deferred under subsection (3) above—

(a)no amendment to give effect to that amendment (“the deferred amendment”) shall be made under section 12ABA(3) of this Act (consequential amendment of partners’ returns) while the enquiry is in progress;

(b)if the deferred amendment does not take effect but is taken into account as mentioned in subsection (3)(a)(i) above, section 28B(4) of this Act (amendment of partners’ returns consequential on amendment of partnership return by closure notice) applies accordingly; and

(c)if the deferred amendment takes effect under subsection (3)(b) above, any necessary amendment under section 12ABA(3) of this Act may then be made.

(5)For the purposes of this section the period during which an enquiry is in progress is the whole of the period—

(a)beginning with the day on which notice of enquiry is given, and

(b)ending with the day on which the enquiry is completed.]

Textual Amendments

F137Ss. 12AC-12AE substituted for s. 12AC (with effect and application in accordance with s. 88(3), Sch. 29 para. 5(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 5(1)

[F13912ADAAIFM firmsU.K.

(1)An officer of Revenue and Customs may by notice require a partnership which has made an election under section 863H of ITTOIA 2005 (whether or not the election has been revoked) to provide the officer with such information as the officer may reasonably require for purposes connected with the operation of sections 863H to 863K of ITTOIA 2005.

(2)The information must be provided within such reasonable time as the officer may specify in the notice.]

Textual Amendments

F139S. 12ADA inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(2)

F14012AE Choice between different Cases of Schedule DU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F140S. 12AE repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 297, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[F141European Economic Interest GroupingsU.K.

Textual Amendments

F141S. 12A and cross-heading inserted (1.7.1989) by Finance Act 1990 (c. 29), s. 69, Sch. 11 paras. 2, 5

12A European Economic Interest Groupings.U.K.

(1)In this section “grouping” means a European Economic Interest Grouping formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25th July 1985 (“the Council Regulation”), whether registered in Great Britain, in Northern Ireland, or elsewhere.

(2)For the purposes of [F142securing that members of a grouping are assessed to income tax and capital gains tax or (as the case may be) corporation tax], an inspector may act under subsection (3) or (4) below.

(3)In the case of a grouping which is registered in Great Britain or Northern Ireland or has an establishment registered in Great Britain or Northern Ireland, and inspector may by a notice given to the grouping require the grouping—

(a)to make and deliver to the inspector within the time limited by the notice a return containing such information as may be required in pursuance of the notice, and

(b)to deliver with the return such accounts and statements as may be required in pursuance of the notice.

(4)In the case of any other grouping, an inspector may by a notice given to any member of the grouping resident in the United Kingdom, or if none is to any member of the grouping, require the member—

(a)to make and deliver to the inspector within the time limited by the notice a return containing such information as may be required in pursuance of the notice, and

(b)to deliver with the return such accounts and statements as may be required in pursuance of the notice,

and a notice may be given to any one of the members concerned or separate notices may be given to each of them or to such of them as the inspector thinks fit.

(5)Every return under this section shall include a declaration by the grouping or member making the return to the effect that the return is to the best of the maker’s knowledge correct and complete.

(6)A notice under this section may require different information, accounts and statements for different periods, in relation to different descriptions of income or gains or in relation to different descriptions of member.

(7)Notices under this section may require different information, accounts and statements in relation to different descriptions of grouping.

(8)Subject to subsection (9) below, where a notice is given under subsection (3) above, everything required to be done shall be done by the grouping acting through its manager or, where there is more than one, any of them; but where the manager of a grouping (or each of them) is a person other than an individual, the grouping shall act through the individual, or any of the individuals, designated in accordance with the Council Regulation as the representative of the manager (or any of them).

(9)Where the contract for the formation of a grouping provides that the grouping shall be validly bound only by two or more managers acting jointly, any declaration required by subsection (5) above to be included in a return made by a grouping shall be given by the appropriate number of managers.]

Textual Amendments

F142Words in s. 12A(2) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 2; S.I. 1998/3173, art. 2

[F143RecordsU.K.

Textual Amendments

F143S. 12B and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 3; S.I. 1998/3173, art. 2

12B Records to be kept for purposes of returns.U.K.

(1)Any person who may be required by a notice under section 8, 8A F144... or 12AA of this Act F145... to make and deliver a return for a year of assessment or other period shall—

(a)keep all such records as may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period; and

[F146(b)preserve those records until the end of the relevant day, that is to say, the day mentioned in subsection (2) below or, where a return is required by a notice given on or before that day, whichever of that day and the following is the latest, namely—

(i)where enquiries into the return F147... are made by an officer of the Board, the day on which, by virtue of section [F14828A(1) or 28B(1)] of this Act, those enquiries are F149... completed; and

(ii)where no enquiries into the return F150... are so made, the day on which such an officer no longer has power to make such enquiries.]

(2)The day referred to in subsection (1) above is—

(a)in the case of a person carrying on a trade, profession or business alone or in partnership or a company, the fifth anniversary of the 31st January next following the year of assessment or (as the case may be) the sixth anniversary of the end of the period;

(b)[F151otherwise], the first anniversary of the 31st January next following the year of assessment F152...

[F153or (in either case) such earlier day as may be specified in writing by the Commissioners for Her Majesty's Revenue and Customs (and different days may be specified for different cases).]

[F154(2A)Any person who—

(a)is required, by such a notice as is mentioned in subsection (1) above given at any time after the end of the day mentioned in subsection (2) above, to make and deliver a return for a year of assessment or other period; and

(b)has in his possession at that time any records which may be requisite for the purpose of enabling him to make and deliver a correct and complete return for the year or period,

shall preserve those records until the end of the relevant day, that is to say, the day which, if the notice had been given on or before the day mentioned in subsection (2) above, would have been the relevant day for the purposes of subsection (1) above.]

(3)In the case of a person carrying on a trade, profession or business alone or in partnership—

(a)the records required to be kept and preserved under subsection (1) [F155or (2A)] above shall include records of the following, namely—

(i)all amounts received and expended in the course of the trade, profession or business and the matters in respect of which the receipts and expenditure take place, and

(ii)in the case of a trade involving dealing in goods, all sales and purchases of goods made in the course of the trade; F156...

F156(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F157(3A)The Commissioners for Her Majesty's Revenue and Customs may by regulations—

(a)provide that the records required to be kept and preserved under this section include, or do not include, records specified in the regulations, and

(b)provide that those records include supporting documents so specified.]

[F158(4)The duty under subsection (1) or (2A) to preserve records may be discharged—

(a)by preserving them in any form and by any means, or

(b)by preserving the information contained in them in any form and by any means,

subject to subsection (4A) and any conditions or further exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.]

[F159(4A)[F160Subsection (4)(b) does not apply in the case of the following kinds of records]—

(a)any statement in writing such as is mentioned in—

(i)subsection (1) of [F161section 1100 of CTA 2010] (amount of qualifying distribution and tax credit), or

[F162(ii)section 495(1) or 975(2) or (4) of ITA 2007 (statements about deduction of income tax),]

which is furnished by the company or person there mentioned, whether after the making of a request or otherwise;

[F163(b)any record (however described) which is required by regulations under section 70(1)(c) of the Finance Act 2004 to be given to a sub-contractor (within the meaning of section 58 of that Act) on the making of a payment to which section 61 of that Act (deductions on account of tax) applies;]

(c)any such record as may be requisite for making a correct and complete claim in respect of, or otherwise requisite for making a correct and complete return so far as relating to, an amount of tax—

(i)which has been paid under the laws of a territory outside the United Kingdom, or

[F164(ii)which would have been payable under the law of a territory outside the United Kingdom (“territory F”) but for a development relief.]]

[F165(4B)In subsection (4A)(c) “development relief” means a relief—

(a)given under the law of territory F with a view to promoting industrial, commercial, scientific, educational or other development in a territory outside the United Kingdom, and

(b)about which provision is made in arrangements that have effect under section 2(1) of TIOPA 2010 (double taxation relief by agreement with territories outside the United Kingdom).]

(5)[F166[F167Subject to subsections (5A) and (5B)] below,] any person who fails to comply with subsection (1) [F168or (2A)] above in relation to a year of assessment or accounting period shall be liable to a penalty not exceeding £3,000.

[F169(5A)Subsection (5) above does not apply where the records which the person fails to keep or preserve are records which might have been requisite only for the purposes of claims, elections or notices which are not included in the return.]

[F170(5B)Subsection (5) above also does not apply where—

(a)the records which the person fails to keep or preserve are records falling within paragraph (a) of subsection (4A) above; and

(b)an officer of the Board is satisfied that any facts which he reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence furnished to him.]

[F171(5C)Regulations under this section may—

(a)make different provision for different cases, and

(b)make provision by reference to things specified in a notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).]

(6)For the purposes of this section—

(a)a person engaged in the letting of property shall be treated as carrying on a trade; and

(b)“supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.]

Textual Amendments

F144Word in s. 12B(1) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 6, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F146S. 12B(1)(b) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(1)

F147Words in s. 12B(1)(b)(i) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 20(2)(a), Sch. 33 Pt. 2(13) Note

F148Words in s. 12B(1)(b)(i) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 20(2)(b)

F149Words in s. 12B(1)(b)(i) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 20(2)(c), Sch. 33 Pt. 2(13) Note

F150Words in s. 12B(1)(b)(ii) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 20(3), Sch. 33 Pt. 2(13) Note

F151Word in s. 12B(2)(b) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 2(2)(a); S.I. 2009/402, art. 2

F152Words in s. 12B(2) repealed (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(2), Sch. 29 Pt. 8(14)

F154S. 12B(2A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(3)

F155Words in s. 12B(3)(a) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(4)(a)

F156S. 12B(3)(b) and preceding word omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 2(3); S.I. 2009/402, art. 2

F159S. 12B(4A) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(3) (with s. 124(9))

F160Words in s. 12B(4A) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 115(2), Sch. 37 para. 2(6); S.I. 2009/402, art. 2

F161Words in s. 12B(4A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 154 (with Sch. 2)

F162S. 12B(4A)(a)(ii) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 246 (with Sch. 2)

F163S. 12B(4A)(b) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 1(2)

F164S. 12B(4A)(c)(ii) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 3(2) (with Sch. 9 paras. 1-9, 22)

F165S. 12B(4B) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 3(3) (with Sch. 9 paras. 1-9, 22)

F166Words in s. 12B(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(6)(a)

F167Words in s. 12B(5) substituted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(4) (with s. 124(9))

F168Words in s. 12B(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(6)(b)

F169S. 12B(5A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 105(7)

F170S. 12B(5B) inserted (with effect in accordance with s. 124(1) of the amending Act) by Finance Act 1996 (c. 8), s. 124(5) (with s. 124(9))

Modifications etc. (not altering text)

C26S. 12B applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 32 (with reg. 1(4)(6))

C28S. 12B(5) excluded (with effect in accordance with s. 33(1) of the amending Act) by Finance Act 2004 (c. 12), s. 33(3)(a)

[F172Voluntary returnsU.K.

Textual Amendments

F172S. 12D and cross-heading inserted (retrospective) by Finance Act 2019 (c. 1), s. 87(1)(3) (with s. 87(4))

12DReturns made otherwise than pursuant to a noticeU.K.

(1)This section applies where—

(a)a person delivers a purported return (“the relevant return”) under section 8, 8A or 12AA (“the relevant section”) for a year of assessment or other period (“the relevant period”),

(b)no notice under the relevant section has been given to the person in respect of the relevant period, and

(c)HMRC treats the relevant return as a return made and delivered in pursuance of such a notice.

(2)For the purposes of the Taxes Acts—

(a)treat a relevant notice as having been given to the person on the day the relevant return was delivered, and

(b)treat the relevant return as having been made and delivered in pursuance of that notice (and, accordingly, treat it as if it were a return under the relevant section).

(3)“Relevant notice” means—

(a)in relation to section 8 or 8A, a notice under that section in respect of the relevant period;

(b)in relation to section 12AA, a notice under section 12AA(3) requiring the person to deliver a return in respect of the relevant period, on or before the day the relevant return was delivered (or, if later, the earliest day that could be specified under section 12AA).

(4)In subsection (1)(a) “purported return” means anything that—

(a)is in a form, and is delivered in a way, that a corresponding return could have been made and delivered had a relevant notice been given, and

(b)purports to be a return under the relevant section.

(5)Nothing in this section affects sections 34 to 36 or any other provisions of the Taxes Acts specifying a period for the making or delivering of any assessment (including self-assessment) to income tax or capital gains tax.]

Modifications etc. (not altering text)

C29S. 12D power to amend conferred (retrospective) by Finance Act 2019 (c. 1), s. 87(3)(5)(b) (with s. 87(4))

PART IIIU.K. OTHER RETURNS AND INFORMATION

F17313 Persons in receipt of taxable income belonging to others.U.K.

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Textual Amendments

F17414 Return of lodgers and inmates. U.K.

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Textual Amendments

F17515Return of employees' earnings etc.U.K.

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Textual Amendments

F17615ANon-resident's staff are UK client's employees for section 15 purposesU.K.

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Textual Amendments

F17716 Fees, commissions, etc. U.K.

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Textual Amendments

F17816A Agency workers.U.K.

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Textual Amendments

F17917 Interest paid or credited by banks, building societies, etc. without deduction of income tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18018 Interest paid without deduction of income tax.U.K.

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Textual Amendments

F18118A Other payments and licences etc.U.K.

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Textual Amendments

[F18218BSavings income: regulations about European and international aspectsU.K.

(1)The Treasury may make regulations for implementing and for dealing with matters arising out of or related to—

(a)any EU obligation created with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the laws of the other member States, and

(b)any arrangements made with a territory other than a member State with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the law of the other territory.

(2)In this section “savings income” means—

(a)interest, apart from interest of a prescribed description, or

(b)other sums of a prescribed description.

(3)The power to make regulations under this section is exercisable by statutory instrument.

(4)A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

Textual Amendments

F182Ss. 18B-18E inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 103 (with Sch. 9 paras. 1-9, 22)

18CRegulations under section 18B: provision about “paying agents”U.K.

(1)Regulations under section 18B may, in particular, require paying agents—

(a)to obtain and verify prescribed descriptions of information about the identity and residence of relevant payees to whom they make savings income payments, and

(b)to provide to the Commissioners for Her Majesty's Revenue and Customs, or an officer of Revenue and Customs, prescribed descriptions of information about relevant payees to whom they make savings income payments and about the savings income payments which they make to them.

(2)Regulations under section 18B may include provision for the inspection on behalf of the Commissioners of books, documents and other records of persons who are, or appear to an officer to be, paying agents.

(3)In this section “paying agents” means persons of a prescribed description who make savings income payments to other persons.

(4)In this section “relevant payees” means—

(a)persons of a prescribed description who are resident (within the meaning of regulations under section 18B) in a prescribed territory, and

(b)persons of any such other description as may be prescribed.

(5)For the purposes of this section, a person makes savings income payments to another person if the person—

(a)makes payments of savings income to the other person, or

(b)secures the payment of savings income for the other person.

(6)In this section “savings income” has the same meaning as in section 18B.

(7)The descriptions of persons who may be prescribed under subsection (3) include, in particular, public officers and government departments.

(8)The only territories which may be prescribed under subsection (4)(a) are—

(a)the other member States, and

(b)territories with which arrangements such as are mentioned in section 18B(1)(b) have been made.

Textual Amendments

F182Ss. 18B-18E inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 103 (with Sch. 9 paras. 1-9, 22)

18DContent of regulations under section 18B: supplementary provisionU.K.

(1)Regulations under section 18B may include provision for notices under such regulations to be combined with notices under [F183paragraph 1 of Schedule 23 to the Finance Act 2011 (data-gathering powers)].

(2)Regulations under section 18B may include provision about the time at or within which, and the manner in which, any requirement imposed by such regulations is to be complied with.

(3)Regulations under section 18B may include provision for penalties for failure to comply with requirements imposed by such regulations, including provision applying any provision of this Act about the determination of penalties or any other matter relating to penalties.

(4)Regulations under section 18B—

(a)may make different provision for different cases or descriptions of case, and

(b)may include incidental, supplemental, consequential and transitional provision and savings.

Textual Amendments

F182Ss. 18B-18E inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 103 (with Sch. 9 paras. 1-9, 22)

F183Words in s. 18D(1) substituted (retrospective to 1.4.2012) by Finance Act 2012 (c. 14), s. 224(6)

18EInterpretation of sections 18B to 18D: “prescribed” etcU.K.

(1)In sections 18B to 18D “prescribed” means prescribed by regulations under section 18B.

(2)The following provisions do not apply for the purposes of sections 18B to 18D—

(a)section 118 of this Act (interpretation), and

(b)section 18 of ITA 2007 (meaning of “savings income” in the Income Tax Acts).]

Textual Amendments

F182Ss. 18B-18E inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 103 (with Sch. 9 paras. 1-9, 22)

F18419 Information for purposes of charge on profits of UK property businesses or under Schedule A. U.K.

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Textual Amendments

Production of accounts, books and other informationU.K.

F18519A Power to call for documents for purposes of certain enquiries.U.K.

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Textual Amendments

F185S. 19A omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 66 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 3)

F18620 Power to call for documents of taxpayer and others.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F186S. 20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 67 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F18720A Power to call for papers of tax accountant.U.K.

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Textual Amendments

F18820B Restrictions on powers under section 20A.U.K.

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Textual Amendments

F188S. 20B omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 45(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

[F18920BA Orders for the delivery of documents.U.K.

(1)The appropriate judicial authority may make an order under this section if satisfied on information on oath given by an authorised officer of the Board—

(a)that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, tax is being, has been or is about to be committed, and

(b)that documents which may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person.

(2)An order under this section is an order requiring the person who appears to the authority to have in his possession or power the documents specified or described in the order to deliver them to an officer of the Board within—

(a)ten working days after the day on which notice of the order is served on him, or

(b)such shorter or longer period as may be specified in the order.

For this purpose a “working day” means any day other than a Saturday, Sunday or public holiday.

(3)Where in Scotland the information mentioned in subsection (1) above relates to persons residing or having places of business at addresses situated in different sheriffdoms—

(a)an application for an order may be made to the sheriff for the sheriffdom in which any of the addresses is situated, and

(b)where the sheriff makes an order in respect of a person residing or having a place of business in his own sheriffdom, he may also make orders in respect of all or any of the other persons to whom the information relates (whether or not they have an address within the sheriffdom).

(4)Schedule 1AA to this Act contains provisions supplementing this section.]

Textual Amendments

F189S. 20BA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(1)

Modifications etc. (not altering text)

C30S. 20BA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

[F19020BB Falsification etc. of documents.U.K.

(1)Subject to [F191subsections (2) and (3)] below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, a document which—

(a)he has been required by F192... [F193an order under section 20BA above], F194...

F195(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

to deliver, or to deliver or make available for inspection.

(2)A person does not commit an offence under subsection (1) above if he acts—

(a)with the written permission of [F196the tribunal] F197... or an officer of the Board, [F198or]

(b)after the document has been delivered F199... , F200...

F201(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)A person does not commit an offence under subsection (1)(a) above if he acts after the end of the period of two years beginning with the date on which [F202the order is made, unless before the end of that period an officer of Revenue and Customs has notified the person in writing that the order has not been complied with to the officer's satisfaction].

F203(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)A person guilty of an offence under subsection (1) above shall be liable—

(a)on summary conviction, to a fine not exceeding the statutory maximum;

(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.]

Textual Amendments

F190S. 20BB inserted by Finance Act 1989 s. 145(1)(2) in relation to any falsification, concealment, destruction or disposal of a document occurring on or after 27 July 1989.

F191Words in s. 20BB(1) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F192Words in s. 20BB(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F193Words in s. 20BB(1)(a) inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(3)(a)

F194Word in s. 20BB(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F195S. 20BB(1)(b) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(2)(d) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F197Words in s. 20BB(2)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F198Word in s. 20BB(2)(a) inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F199Words in s. 20BB(2)(b) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 69(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

F200Word in s. 20BB(2)(b) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(c) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F201S. 20BB(2)(c) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(3)(d) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F202Words in s. 20BB(3) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(4) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

F203S. 20BB(4) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 46(5) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)

Modifications etc. (not altering text)

C34S. 20BB applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)

C36S. 20BB applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

C37Ss. 20B, 20BB applied (with modifications) (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 25(3)(4), 61; S.I. 2002/1727, art. 2

F20420C Entry with warrant to obtain documents.U.K.

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Textual Amendments

F20420CC Procedure where documents etc. are removed.U.K.

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Textual Amendments

[F20520D Interpretation of ss.20 to 20C.U.K.

(1)For the purposes of [F206section 20BA] above, “the appropriate judicial authority” is—

(a)in England and Wales, a Circuit judge [F207or a District Judge (Magistrates' Courts)];

(b)in Scotland, a sheriff; and

(c)in Northern Ireland, a county court judge.

F208(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F209(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F205Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.

F207Words in s. 20D(1)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(a); S.I. 2005/910, art. 3(u)

F209S. 20D(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

Modifications etc. (not altering text)

F21021 Stock jobbers’ transactions.U.K.

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Textual Amendments

SurtaxU.K.

F21122 Additional particulars for surtax. U.K.

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Textual Amendments

F21223 Power to obtain copies of registers of securities. U.K.

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Textual Amendments

F21324 Power to obtain information as to income from securities. U.K.

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Textual Amendments

Chargeable gainsU.K.

F21425 Issuing houses, stockbrokers, auctioneers, etc.U.K.

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Textual Amendments

F21526 Nominee shareholders.U.K.

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Textual Amendments

F21627 Settled property.U.K.

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Textual Amendments

F21728Non-resident companies and trusts.U.K.

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Textual Amendments

[F218PART 3AU.K. REFERRAL OF QUESTIONS DURING ENQUIRY

Textual Amendments

F218Pt. 3A inserted (with effect and application in accordance with s. 88(3), Sch. 29 para. 6(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 6(1)

28ZA Referral of questions during enquiryU.K.

(1)At any time when an enquiry is in progress under section 9A(1) or 12AC(1) of this Act, any question arising in connection with the subject-matter of the enquiry may be referred to the [F219tribunal for its] determination.

(2)Notice of referral must be given—

(a)jointly by the taxpayer and an officer of the Board,

F220(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)to the [F221tribunal].

F222(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)More than one notice of referral may be given under this section in relation to an enquiry.

(5)For the purposes of this section the period during which an enquiry is in progress is the whole of the period—

(a)beginning with the day on which notice of enquiry is given, and

(b)ending with the day on which the enquiry is completed.

(6)In this section “the taxpayer” means—

(a)in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;

(b)in relation to an enquiry under section 12AC(1) of this Act, the person to whom the notice of enquiry was given or his successor.

Textual Amendments

28ZB Withdrawal of notice of referralU.K.

(1)Either party may withdraw a notice of referral under section 28ZA of this Act F223... .

F224(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22528ZC Regulations with respect to referralsU.K.

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Textual Amendments

28ZD Effect of referral on enquiryU.K.

(1)While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry—

(a)no closure notice shall be given in relation to the enquiry, and

(b)no application may be made for a direction to give such a notice.

(2)For the purposes of this section proceedings on a referral are in progress where—

(a)notice of referral has been given,

(b)the notice has not been withdrawn, and

(c)the questions referred have not been finally determined.

(3)For the purposes of subsection (2)(c) above a question referred is finally determined when—

(a)it has been determined by the [F226tribunal], and

(b)there is no further possibility of that determination being varied or set aside (disregarding any power to give permission to appeal out of time).

Textual Amendments

28ZE Effect of determinationU.K.

(1)The determination of a question referred to the [F227tribunal] under section 28ZA of this Act is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.

(2)The determination shall be taken into account by an officer of the Board—

(a)in reaching his conclusions on the enquiry, and

(b)in formulating any amendments of the return required to give effect to those conclusions.

(3)Any right of appeal under section 31(1)(a), (b) or (c) of this Act may not be exercised so as to reopen the question determined except to the extent (if any) that it could be reopened if it had been determined as a preliminary issue in that appeal.]

Textual Amendments

PART IVU.K. ASSESSMENT AND CLAIMS

Modifications etc. (not altering text)

C42Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

C43Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C45Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C46Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

[F22828A Completion of enquiry into personal or trustee returnU.K.

(1)An enquiry under section 9A(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.

In this section “the taxpayer” means the person to whom notice of enquiry was given.

(2)A closure notice must either—

(a)state that in the officer’s opinion no amendment of the return is required, or

(b)make the amendments of the return required to give effect to his conclusions.

(3)A closure notice takes effect when it is issued.

(4)The taxpayer may apply to the [F229tribunal] for a direction requiring an officer of the Board to issue a closure notice within a specified period.

[F230(5)Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).]

(6)The [F231tribunal] shall give the direction applied for unless F232... satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.]

Textual Amendments

F228S. 28A substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 8(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 8(1)

F23328AA Amendment of return of profits made for wrong period.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F233Ss. 28AA, 28AB repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 9, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F23328AB Provisions supplementary to section 28AA.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F233Ss. 28AA, 28AB repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 9, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

[F23428B Completion of enquiry into partnership returnU.K.

(1)An enquiry under section 12AC(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.

In this section “the taxpayer” means the person to whom notice of enquiry was given or his successor.

(2)A closure notice must either—

(a)state that in the officer’s opinion no amendment of the return is required, or

(b)make the amendments of the return required to give effect to his conclusions.

(3)A closure notice takes effect when it is issued.

(4)Where a partnership return is amended under subsection (2) above, the officer shall by notice to each of the partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the amendments of the partnership return.

(5)The taxpayer may apply to the [F235tribunal] for a direction requiring an officer of the Board to issue a closure notice within a specified period.

[F236(6)Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).]

(7)The [F237tribunal] shall give the direction applied for unless F238... satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.]

Textual Amendments

F234S. 28B substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 9(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 9(1)

[F23928C Determination of tax where no return delivered.U.K.

[F240(1)This section applies where—

(a)a notice has been given to any person under section 8 or 8A of this Act (the relevant section), and

(b)the required return is not delivered on or before the filing date.

(1A)An officer of the Board may make a determination of the following amounts, to the best of his information and belief, namely—

(a)the amounts in which the person who should have made the return is chargeable to income tax and capital gains tax for the year of assessment; and

(b)the amount which is payable by him by way of income tax for that year;

and subsection (1AA) of section 8 or, as the case may be, section 8A of this Act applies for the purposes of this subsection as it applies for the purposes of subsection (1) of that section.]

(2)Notice of any determination under this section shall be served on the person in respect of whom it is made and shall state the date on which it is issued.

(3)Until such time (if any) as it is superseded by a self-assessment made under section 9 F241... of this Act (whether by the taxpayer or an officer of the Board) on the basis of information contained in a return under the relevant section, a determination under this section shall have effect for the purposes of Parts VA, VI, IX and XI of this Act as if it were such a self-assessment.

(4)Where—

(a)[F242proceedings have been commenced] for the recovery of any tax charged by a determination under this section; and

(b)before those proceedings are concluded, the determination is superseded by such a self-assessment as is mentioned in subsection (3) above,

those proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid.

(5)No determination under this section, and no self-assessment superseding such a determination, shall be made otherwise than—

(a)before the end of the period of [F2433 years] beginning with the filing date; or

(b)in the case of such a self-assessment, before the end of the period of twelve months beginning with the date of the determination.

[F244(6)In this section “the filing date” in respect of a return for a year of assessment (Year 1) means either—

(a)31st January of Year 2, or

(b)if the notice under section 8 or 8A was given after 31st October of Year 2, the last day of the period of three months beginning with the day on which the notice is given.]]

Textual Amendments

F239S. 28C inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 190; S.I. 1998/3173, art. 2

F240S. 28C(1)(1A) substituted for s. 28C(1) (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(1)

F241Words in s. 28C(3) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(2), Sch. 41 Pt. 5(6)

F242Words in s. 28C(4) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 17(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 17(1)

F243Words in s. 28C(5)(a) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 2; S.I. 2009/403, art. 2(2) (with art. 10)

F244S. 28C(6) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(5)

Modifications etc. (not altering text)

F24528D Determination of corporation tax where no return delivered.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F245Ss. 28D-28F repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 11, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F24528E Determination of corporation tax where notice complied with in part.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F245Ss. 28D-28F repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 11, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F24528F Corporation tax determinations: supplementary.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F245Ss. 28D-28F repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 11, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

[F24629 Assessment where loss of tax discovered.U.K.

(1)If an officer of the Board or the Board discover, as regards any person (the taxpayer) and a [F247year of assessment]—

(a)that any [F248income which ought to have been assessed to income tax, or chargeable gains which ought to have been assessed to capital gains tax,] have not been assessed, or

(b)that an assessment to tax is or has become insufficient, or

(c)that any relief which has been given is or has become excessive,

the officer or, as the case may be, the Board may, subject to subsections (2) and (3) below, make an assessment in the amount, or the further amount, which ought in his or their opinion to be charged in order to make good to the Crown the loss of tax.

(2)Where—

(a)the taxpayer has made and delivered a return under [F249section 8 or 8A] of this Act in respect of the relevant [F247year of assessment], and

(b)the situation mentioned in subsection (1) above is attributable to an error or mistake in the return as to the basis on which his liability ought to have been computed,

the taxpayer shall not be assessed under that subsection in respect of the [F247year of assessment] there mentioned if the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made.

(3)Where the taxpayer has made and delivered a return under [F249section 8 or 8A] of this Act in respect of the relevant [F247year of assessment], he shall not be assessed under subsection (1) above—

(a)in respect of the [F247year of assessment] mentioned in that subsection; and

(b)F250... in the same capacity as that in which he made and delivered the return,

unless one of the two conditions mentioned below is fulfilled.

(4)The first condition is that the situation mentioned in subsection (1) above [F251was brought about carelessly or deliberately by] the taxpayer or a person acting on his behalf.

(5)The second condition is that at the time when an officer of the Board—

(a)ceased to be entitled to give notice of his intention to enquire into the taxpayer’s return under [F252section 8 or 8A] of this Act in respect of the relevant [F247year of assessment]; or

(b)informed the taxpayer that he had completed his enquiries into that return,

the officer could not have been reasonably expected, on the basis of the information made available to him before that time, to be aware of the situation mentioned in subsection (1) above.

(6)For the purposes of subsection (5) above, information is made available to an officer of the Board if—

(a)it is contained in the taxpayer’s return under [F253section 8 or 8A] of this Act in respect of the relevant [F247year of assessment] (the return), or in any accounts, statements or documents accompanying the return;

(b)it is contained in any claim made as regards the relevant [F247year of assessment] by the taxpayer acting in the same capacity as that in which he made the return, or in any accounts, statements or documents accompanying any such claim;

(c)it is contained in any documents, accounts or particulars which, for the purposes of any enquiries into the return or any such claim by an officer of the Board, are produced or furnished by the taxpayer to the officer F254... ; or

(d)it is information the existence of which, and the relevance of which as regards the situation mentioned in subsection (1) above—

(i)could reasonably be expected to be inferred by an officer of the Board from information falling within paragraphs (a) to (c) above; or

(ii)are notified in writing by the taxpayer to an officer of the Board.

(7)In subsection (6) above—

(a)any reference to the taxpayer’s return under [F255section 8 or 8A] of this Act in respect of the relevant [F247year of assessment] includes—

(i)a reference to any return of his under that section for either of the two immediately preceding chargeable periods; and

(ii)where the return is under section 8 and the taxpayer carries on a trade, profession or business in partnership, a reference to [F256any partnership return with respect to the partnership] for the relevant [F247year of assessment] or either of those periods; and

(b)any reference in paragraphs (b) to (d) to the taxpayer includes a reference to a person acting on his behalf.

[F257(7A)The requirement to fulfil one of the two conditions mentioned above does not apply so far as regards any income or chargeable gains of the taxpayer in relation to which the taxpayer has been given, after any enquiries have been completed into the taxpayer's return, a notice under [F258section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief)].]

(8)An objection to the making of an assessment under this section on the ground that neither of the two conditions mentioned above is fulfilled shall not be made otherwise than on an appeal against the assessment.

(9)Any reference in this section to the relevant [F247year of assessment] is a reference to—

(a)in the case of the situation mentioned in paragraph (a) or (b) of subsection (1) above, the [F247year of assessment] mentioned in that subsection; and

(b)in the case of the situation mentioned in paragraph (c) of that subsection, the [F247year of assessment] in respect of which the claim was made.

F259(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F246S. 29 substituted (with effect in accordance with ss. 191(2), 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 191(1); S.I. 1998/3173, art. 2

F247Words in s. 29 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(3); S.I. 1998/3173, art. 2

F248Words in s. 29(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(2); S.I. 1998/3173, art. 2

F249Words in s. 29(2)(3) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(4); S.I. 1998/3173, art. 2

F250Words in s. 29(3)(b) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(5), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F251Words in s. 29(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 3; S.I. 2009/403, art. 2(2) (with art. 10)

F252Words in s. 29(5)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(4); S.I. 1998/3173, art. 2

F253Words in s. 29(6)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(4); S.I. 1998/3173, art. 2

F254Words in s. 29(6)(c) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 71 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 3)

F255Words in s. 29(7)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(4); S.I. 1998/3173, art. 2

F256Words in s. 29(7)(a)(ii) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 22

F257S. 29(7A) inserted (with effect in accordance with s. 88(5) of the amending Act) by Finance Act 2005 (c. 7), s. 88(2)

F258Words in s. 29(7A) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 5 (with Sch. 9 paras. 1-9, 22)

F259S. 29(10) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 12(6), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C51S. 29 excluded (16.7.1992) by Income and Corporation Taxes Act 1988 (c. 1), Sch. 3 para. 6E (which was inserted (16.7.1992 having effect in relation to transactions effected on or after 1.10.1992) by Finance (No. 2) Act 1992 (c. 48), s. 63, Sch. 11 paras. 2(2), 6)

C52S. 29 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), ss. 319, 458(1); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4)

C53S. 29(1) applied (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 44(6)

C55S. 29(1)(c): power to apply conferred by Finance Act 1995 (c. 4), s. 73(4)(a) (as amended (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 16(a))

C56S. 29(2)(3) excluded (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 11(1)(3)

C57S. 29(3)(c) (as it stood before Finance Act 1994 (c. 9), s. 191(1) had effect): power to apply conferred (1.5.1995) by Finance Act 1995 (c. 4), s. 73(4)(a)

C58S. 29(6)(7) applied by Income and Corporation Taxes Act 1988 (c. 1), s. 804ZC(6)(a) (as inserted (with effect in accordance with s. 87(3) of the amending Act) by Finance Act 2005 (c. 7), s. 87(1))

[F26030 Recovery of overpayment of tax, etc.U.K.

(1)Where an amount of [F261income tax or capital gains tax] has been repaid to any person which ought not to have been repaid to him, that amount of tax may be assessed and recovered as if it were unpaid tax.

[F262(1A)Subsection (1) above shall not apply where the amount of tax which has been repaid is assessable under section 29 of this Act.]

[F263(1B)Subsections (2) to (8) of section 29 of this Act shall apply in relation to an assessment under subsection (1) above as they apply in relation to an assessment under subsection (1) of that section; and subsection (4) of that section as so applied shall have effect as if the reference to the loss of tax were a reference to the repayment of the amount of tax which ought not to have been repaid.]

(2)In any case where—

(a)a repayment of tax has been increased in accordance with section [F264824 F265... of the principal Act or section] [F266283 of the 1992 Act] (supplements added to repayments of tax, etc.) [F267or section 102 of the Finance Act 2009 (repayment interest)]; and

(b)the whole or any part of that repayment has been paid to any person but ought not to have been paid to him; and

(c)that repayment ought not to have been increased either at all or to any extent;

then the amount of the repayment assessed under subsection (1) above may include an amount equal to the amount by which the repayment ought not to have been increased.

F268(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In any case where—

(a)a payment, other than a repayment of tax to which subsection (2) above applies, is increased in accordance with section [F264824 or 825 of the principal Act or section] [F266283 of the 1992 Act]; and

(b)that payment ought not to have been increased either at all or to any extent;

then an amount equal to the amount by which the payment ought not to have been increased may be assessed and recovered as if it were unpaid income tax F269... .

F270(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F271(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F272(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F273(5)An assessment under this section shall not be out of time under section 34 of this Act if it is made before the end of whichever of the following ends the later, namely—

(a)the [F274year of assessment] following that in which the amount assessed was repaid or paid as the case may be, or

(b)where a return delivered by the person concerned F275... is enquired into by an officer of the Board, the period ending with the day on which, by virtue of section [F27628A(1)] of this Act, [F277the enquiry is] completed.]

(6)Subsection (5) above is without prejudice to [F278section 36] of this Act.

(7)In this section any reference to an amount repaid or paid includes a reference to an amount allowed by way of set-off.]

Textual Amendments

F260S. 30 substituted (in relation to any amount repaid or paid on or after 6 April 1982) by Finance Act 1982 (c. 39), s. 149(1)(3)

F261Words in s. 30(1) substituted for word (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(2); S.I. 1998/3173, art. 2

F262S. 30(1A) inserted (in relation to amounts of tax repaid on or after 26 July 1990) by Finance Act 1990 (c. 29), s. 105

F263S. 30(1B) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 4(1); S.I. 1998/3173, art. 2

F265Words in s. 30(2)(a) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(3), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F266Words in s. 30(2)(a)(3)(a) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para 2(6) (with ss. 60, 101(1), 171, 201(3))

F268S. 30(2A) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(4), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F269Words in s. 30(3) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(5), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F270S. 30(3A) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(6), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F271S. 30(4) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 369, Sch. 3 (with Sch. 2)

F272S. 30(4A) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(8), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F273S. 30(5) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 4(2); S.I. 1998/3173, art. 2

F274Words in s. 30(5)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 13(9); S.I. 1998/3173, art. 2

F275Words in s. 30(5)(b) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 23(2)(a), Sch. 33 Pt. 2(13) Note

F276Word in s. 30(5)(b) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 23(2)(b)

F277Words in s. 30(5)(b) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 23(2)(c)

F278Words in s. 30(6) substituted by Finance Act 1989 (c. 26), s. 149(3)(a) (but not to affect the making of assessments before 1983-84 or for accounting periods before 1 April 1983)

Modifications etc. (not altering text)

C63S. 30: power to apply conferred (1.5.1995) by Finance Act 1995 (c. 4), s. 73(4)(b)

[F27930A Assessing procedure.U.K.

(1)Except as otherwise provided, all assessments to tax which are not self-assessments shall be made by an officer of the Board.

(2)All income tax which falls to be charged by an assessment which is not a self-assessment may, notwithstanding that it was chargeable under more than one [F280Part or Chapter of ITEPA 2003 or ITTOIA 2005], be included in one assessment.

(3)Notice of any such assessment shall be served on the person assessed and shall state the date on which it is issued and the time within which any appeal against the assessment may be made.

(4)After the notice of any such assessment has been served on the person assessed, the assessment shall not be altered except in accordance with the express provisions of the Taxes Acts.

(5)Assessments to tax which under any provision in the Taxes Acts are to be made by the Board shall be made in accordance with this section.]

Textual Amendments

F279S. 30A inserted (with effect in accordance with s. 199(2)(3), Sch. 19 para. 5(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 5(1); S.I. 1998/3173, art. 2

F280Words in s. 30A(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 370 (with Sch. 2)

Modifications etc. (not altering text)

[F28130AAAssessing income tax on trustees and personal representativesU.K.

(1)Income tax charged on income arising to trustees of a settlement may be assessed and charged on, and in the name of, any one or more of the assessable trustees.

(2)Income tax charged on income arising to the personal representatives of a deceased person may be assessed and charged on, and in the name of, any one or more of the assessable representatives.

(3)In subsection (1) “the assessable trustees” means—

(a)the trustees of the settlement in the tax year in which the income arises, and

(b)any subsequent trustees of the settlement.

(4)In subsection (2) “the assessable representatives” means—

(a)the persons who, in the tax year in which the income arises, are personal representatives of the deceased person, and

(b)any subsequent personal representatives of the deceased person.]

Textual Amendments

F281S. 30AA inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 58 (with Sch. 9 paras. 1-9, 22)

[F28230B Amendment of partnership statement where loss of tax discovered.U.K.

(1)Where an officer of the Board or the Board discover, as regards a partnership statement made by any person (the representative partner) in respect of any period—

(a)that any profits which ought to have been included in the statement have not been so included, or

(b)that an amount of profits so included is or has become insufficient, or

(c)that any relief [F283or allowance] claimed by the representative partner is or has become excessive,

the officer or, as the case may be, the Board may, subject to subsections (3) and (4) below, by notice to that partner so [F284amend the partnership return] as to make good the omission or deficiency or eliminate the excess.

[F285(2)Where a partnership return is amended under subsection (1) above, the officer shall by notice to each of the relevant partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the amendments of the partnership return.]

(3)Where the situation mentioned in subsection (1) above is attributable to an error or mistake as to the basis on which the partnership statement ouade, no amendment shall be made under that subsection if that statement was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made.

(4)No amendment shall be made under subsection (1) above unless one of the two conditions mentioned below is fulfilled.

(5)The first condition is that the situation mentioned in subsection (1) above [F286was brought about carelessly or deliberately by]—

(a)the representative partner or a person acting on his behalf, or

(b)a relevant partner or a person acting on behalf of such a partner.

(6)The second condition is that at the time when an officer of the Board—

(a)ceased to be entitled to give notice of his intention to enquire into the representative partner’s [F287partnership return]; or

(b)informed that partner that he had completed his enquiries into that return,

the officer could not have been reasonably expected, on the basis of the information made available to him before that time, to be aware of the situation mentioned in subsection (1) above.

(7)Subsections (6) and (7) of section 29 of this Act apply for the purposes of subsection (6) above as they apply for the purposes of subsection (5) of that section; and those subsections as so applied shall have effect as if—

(a)any reference to the taxpayer were a reference to the representative partner;

(b)any reference to the taxpayer’s return under [F288section 8 or 8A] were a reference to the representative partner’s [F289partnership return]; and

(c)sub-paragraph (ii) of paragraph (a) of subsection (7) were omitted.

(8)An objection to the making of an amendment under subsection (1) above on the ground that neither of the two conditions mentioned above is fulfilled shall not be made otherwise than on an appeal against the amendment.

(9)In this section—

(10)Any reference in this section to the representative partner includes, unless the context otherwise requires, a reference to any successor of his.]

Textual Amendments

F282S. 30B inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 6; S.I. 1998/3173, art. 2

F283Words in s. 30B(1)(c) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(5)

F284Words in s. 30B(1) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 24(2)

F285S. 30B(2) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 24(3)

F286Words in s. 30B(5) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 4; S.I. 2009/403, art. 2(2) (with art. 10)

F287Words in s. 30B(6)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 24(4)

F288Words in s. 30B(7)(b) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 14(3); S.I. 1998/3173, art. 2

F289Words in s. 30B(7)(b) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 24(4)

F290Words in s. 30B(9) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 14(4); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C69S. 30B(1)(2) applied (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 44(6)

C70S. 30B(3)(4) excluded (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 11(2)(3)

[F29131 Appeals: right of appealU.K.

(1)An appeal may be brought against—

(a)any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax),

(b)any conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act (amendment by Revenue on completion of enquiry into return),

(c)any amendment of a partnership return under section 30B(1) of this Act (amendment by Revenue where loss of tax discovered), or

(d)any assessment to tax which is not a self-assessment.

(2)[F292If] an appeal under subsection (1)(a) above against an amendment of a self-assessment [F293is] made while an enquiry is in progress [F294none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal] until the enquiry is completed.

F295(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)This section has effect subject to any express provision in the Taxes Acts, including in particular any provision making one kind of assessment conclusive in an appeal against another kind of assessment.]

Textual Amendments

F291Ss. 31-31D substituted for s. 31 (with effect and application in accordance with s. 88(3), Sch. 29 para. 11(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 11(1)

F295S. 31(3) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 301, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Modifications etc. (not altering text)

C72S. 31(1)(b)(c) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 208(10)(11)(a)

[F29131A Appeals: notice of appealU.K.

(1)Notice of an appeal under section 31 of this Act must be given—

(a)in writing,

(b)within 30 days after the specified date,

(c)to the relevant officer of the Board.

(2)In relation to an appeal under section 31(1)(a) or (c) of this Act—

(a)the specified date is the date on which the notice of amendment was issued, and

(b)the relevant officer of the Board is the officer by whom the notice of amendment was given.

(3)In relation to an appeal under section 31(1)(b) of this Act—

(a)the specified date is the date on which the closure notice was issued, and

(b)the relevant officer of the Board is the officer by whom the closure notice was given.

(4)In relation to an appeal under section 31(1)(d) of this Act—

(a)the specified date is the date on which the notice of assessment was issued, and

(b)the relevant officer of the Board is the officer by whom the notice of assessment was given.

(5)The notice of appeal must specify the grounds of appeal.

F296(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F291Ss. 31-31D substituted for s. 31 (with effect and application in accordance with s. 88(3), Sch. 29 para. 11(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 11(1)

Modifications etc. (not altering text)

C73S. 31A modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 10

F29731B Appeals: appeals to General CommissionersU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29731C Appeals: appeals to Special CommissionersU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29731D Appeals: election to bring appeal before Special CommissionersU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F298Overpaid tax, excessive assessments etc]U.K.

Textual Amendments

F298S. 32 cross-heading substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 4 (with Sch. 52 para. 11)

32 Double assessment. U.K.

(1)If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period F299... , they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.

[F300(2)An appeal may be brought against the refusal of a claim under this section.

(3)Notice of appeal under subsection (2) must be given—

(a)in writing;

(b)within 30 days after the day on which notice of the refusal is given;

(c)to the officer of Revenue and Customs by whom that notice was given.]

Textual Amendments

F299 Words relating to development land tax added by Development Land Tax Act 1976 (c. 24) Sch.8 para.4; Development Land Tax Act 1976 repealed by Finance Act 1985 s.98(6), Sch.27 Part X.

Modifications etc. (not altering text)

C77S. 32 modified (with application in accordance with Sch. 21 para. 3(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 21 para. 3(2)

[F30133Recovery of overpaid tax etcU.K.

Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.]

Textual Amendments

F301S. 33 substituted for ss. 33, 33A (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 1 (with Sch. 52 para. 11)

Modifications etc. (not altering text)

C78 S. 33 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

Time limits U.K.

34Ordinary time limit of [F3024 years] . U.K.

(1)Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, [F303an assessment to income tax or capital gains tax may be made at any time [F304not more than 4 years after the end of] the year of assessment to which it relates].

(2)An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.

Textual Amendments

F302Words in s. 34 heading substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 7(3) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

F303Words in s. 34(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 17; S.I. 1998/3173, art. 2

F304Words in s. 34(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 7(2) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

Modifications etc. (not altering text)

C79 S. 34 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C80S. 34 applied (with modifications) by The Lloyd’s Underwriters (Tax) Regulations 1989 (S.I. 1989/421), Sch

S. 34 applied (with modifications) by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), reg. 3(2), Sch

C81S. 34 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 248(2), 289 (with ss. 60, 101(1), 171, 201(3))

C83S. 34 excluded by Taxation of Chargeable Gains Act 1992 (c. 12), s. 248C(4) (as inserted (with effect in accordance with art. 8(2) of the amending S.I.) by S.I. 2010/157, arts. 1, 8(1))

C84S. 34(1) applied (with modification) (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(2), Sch. 1

S. 34(1) extended (with modifications) (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), regs. 1, 3, Sch. 1

C86S. 34(1) applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(2), Sch.

C87S. 34(1) modified (with effect in accordance with reg. 6(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 6(1)(2)

C88S. 34(1) modified (with effect in accordance with reg. 7(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 7(1)(2)

[F30535Time limit: income received after year for which it is assessableU.K.

(1)Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time [F306not more than 4 years after the end of] the year of assessment in which it was received.

(2)This section applies to—

(a)employment income,

(b)pension income, and

(c)social security income.]

Textual Amendments

F305S. 35 substituted (with effect in accordance with Sch. 17 para. 3(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 17 para. 3(1) (note that s. 35 was previously repealed (with application in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. III(9))

F306Words in s. 35 substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 8; S.I. 2009/403, art. 2(2) (with art. 10)

[F30736[F308Loss of tax brought about carelessly or deliberately etc]U.K.

[F309(1)An assessment on a person in a case involving a loss of income tax or capital gains tax brought about carelessly by the person may be made at any time not more than 6 years after the end of the year of assessment to which it relates (subject to subsection (1A) and any other provision of the Taxes Acts allowing a longer period).

(1A)An assessment on a person in a case involving a loss of income tax or capital gains tax —

(a)brought about deliberately by the person,

(b)attributable to a failure by the person to comply with an obligation under section 7, F310...

(c)attributable to arrangements in respect of which the person has failed to comply with an obligation under section 309, 310 or 313 of the Finance Act 2004 (obligation of parties to tax avoidance schemes to provide information to Her Majesty's Revenue and Customs), [F311or

(d)attributable to arrangements which were expected to give rise to a tax advantage in respect of which the person was under an obligation to notify the Commissioners for Her Majesty's Revenue and Customs under section 253 of the Finance Act 2014 (duty to notify Commissioners of promoter reference number) but failed to do so,]

may be made at any time not more than 20 years after the end of the year of assessment to which it relates (subject to any provision of the Taxes Acts allowing a longer period).

(1B)In subsections (1) and (1A) references to a loss brought about by the person who is the subject of the assessment include a loss brought about by another person acting on behalf of that person.]

[F312(2)[F313Where the person mentioned in subsection (1) or (1A) (“the person in default”)] carried on a trade, profession or business with one or more other persons at any time in the period for which the assessment is made, an assessment in respect of the profits or gains of the trade, profession or business [F314in a case] mentioned in [F315subsection (1A) or (1B)] may be made not only on the person in default but also on his partner or any of his partners.]

(3)If the person on whom the assessment is made so requires, in determining the amount of the tax to be charged for any chargeable period in any assessment made [F316in a case] mentioned in subsection (1) [F317or (1A)] above, effect shall be given to any relief or allowance to which he would have been entitled for that chargeable period on a claim or application made within the time allowed by the Taxes Acts.

[F318(3A)In subsection (3) above, “claim or application” does not include an election under F319... [F320any of sections 47 to 49 of ITA 2007] [F321(tax reductions for married couples and civil partners: elections to transfer relief)] F322... .]

[F323(4)Any act or omission such as is mentioned in section 98B below on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of [F324subsections (1) and (1A)] above to be the act or omission of each member of the grouping.]]

Textual Amendments

F307S. 36 substituted by Finance Act 1989 (c. 26), s. 149(1) but shall not affect making of assessments before 1983-84 or for accounting periods ending before 1 April 1983

F309S. 36(1)-(1B) substituted for s. 36(1) (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(2) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with arts. 7, 10)

F310Word in s. 36(1A) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(1)(a) (with ss. 269-271)

F311S. 36(1A)(d) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(1)(b) (with ss. 269-271)

F312S. 36(2) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 11(2); S.I. 1998/3173, art. 2

F313Words in s. 36(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(3)(a) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

F314Words in s. 36(2) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 41; S.I. 2010/867, art. 2(1)

F315Words in s. 36(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(3)(b) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

F316Words in s. 36(3) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 41; S.I. 2010/867, art. 2(1)

F319Words in s. 36(3A) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(a)(i)

F320Words in s. 36(3A) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 251(a) (with Sch. 2)

F321Words in s. 36(3A) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 251(b) (with Sch. 2)

F322Words in s. 36(3A) repealed (27.8.2002 for specified purposes, 6.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2002/1727, art. 2; S.I. 2003/962, art. 2(3)(e), Sch. 1

F323S. 36(4) added by Finance Act 1990 s. 69, Sch. 11 para. 4(1) on and after 1July 1989.

F324Words in s. 36(4) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 9(5) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)

Modifications etc. (not altering text)

C94S. 36 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 11

F32537 Neglect: income tax and capital gains tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F325Ss 37, 38, 39 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

[F32637AEffect of assessment where allowances transferred.U.K.

Where an assessment is made on any person [F327in a case falling within section 36(1) or (1A)], the fact that the person’s [F328liability to income tax or] total income for any year of assessment is assessed as greater than it was previously taken to be shall not affect the validity of [F329any [F330deduction from net income or tax reduction] made in the case of that person’s spouse] [F331or civil partner] F332... by virtue of F333... [F334section 39, 51 or 52 of ITA 2007] F332... ; [F335and the entitlement in that case of the first-mentioned person for the year in question to any [F330deduction from net income or tax reduction] shall be treated as correspondingly reduced].]

Textual Amendments

F326S. 37A inserted (for 1990-91 and subsequent years) by Finance Act 1988 (c. 39), s. 35, Sch. 3 para. 30

F327Words in s. 37A substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 10; S.I. 2009/403, art. 2(2) (with art. 10)

F328Words in s. 37A inserted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(a)

F329Words in s. 37A substituted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(b)

F330Words in s. 37A substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 252(2) (with Sch. 2)

F331Words in s. 37A inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 252(3) (with Sch. 2)

F332Words in s. 37A repealed (27.8.2002 for specified purposes, 6.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2002/1727, art. 2; S.I. 2003/962, art. 2(3)(e), Sch. 1

F333Words in s. 37A omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(a)(ii)

F334Words in s. 37A inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 252(4) (with Sch. 2)

F335Words in s. 37A substituted (with effect in accordance with s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 13(c)

F33638 Modification of s.37 in relation to partnerships. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F336Ss 37, 38, 39 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

F33739 Neglect: corporation tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F337Ss 37, 38, 39 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

40 Assessment on personal representatives.U.K.

(1)For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 or 36 above shall in no case extend [F338more than 4 years after the end of] [F339the year of assessment] in which the deceased died.

(2)[F340In a case involving a loss of tax brought about carelessly or deliberately by a person who has died (or another person acting on that person's behalf before that person's death)], an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time [F341not more than 4 years after the end of] [F339the year of assessment] in which he died.

(3)In [F342this section] “tax” means income tax or capital gains tax.

[F343(4)Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping.]

Textual Amendments

F338Words in s. 40(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 11(2); S.I. 2009/403, art. 2(2) (with art. 10)

F339Words in s. 40(1)(2) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 12; S.I. 1998/3173, art. 2

F340Words in s. 40(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 11(3)(a); S.I. 2009/403, art. 2(2) (with art. 10)

F341Words in s. 40(2) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 11(3)(b); S.I. 2009/403, art. 2(2) (with art. 10)

F342 Words in s. 40(3) substituted by Finance Act 1985 (c. 54), s. 93(7), Sch. 25 para. 5

F343S. 40(4) inserted (with effect on and after 1 July 1989) by Finance Act 1990 (c. 29), s. 69, Sch. 11 para. 4(2).

Modifications etc. (not altering text)

C97S. 40 modified (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. I para. 8

C98S. 40 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 11

C99S. 40(1)(2) applied (with modifications) (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(2), Sch. 1

S. 40(1)(2) extended (with modifications) (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations1992 (S.I. 1992/511), regs. 1,3, Sch. 1

C100S. 40(1)(2) applied (with modifications) (23.3.1993) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(2), Sch.1

C101S. 40(1)(2) applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(2), Sch. 1

C102S. 40(1)(2) modified (with effect in accordance with reg. 6(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992–93 to 1996–97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 6(1)(2)

C103S. 40(1)(2) modified (with effect in accordance with reg. 7(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992–93 to 1996–97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 7(1)(2)

F34441 Leave of General or Special Commissioners required for certain assessments. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F344S. 41 repealed by Finance Act 1989 (c. 26), ss. 149(2), 187, Sch. 17 Pt. VIII (but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983)

[F345Corporation tax determinations]U.K.

Textual Amendments

F345Ss. 41A, 41B, 41C and cross-heading inserted (with effect in relation to accounting periods ending after the day appointed for the purposes of s. 10 of the Taxes Act 1988) by Finance Act 1990 (c. 29), s. 95 (with s. 96)

F34641ADetermination procedureU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F346Ss. 41A-41C repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 19, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F34641BReduction of determinationU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F346Ss. 41A-41C repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 19, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F34641CTime limitsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F346Ss. 41A-41C repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 19, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

ClaimsU.K.

[F34742 Procedure for making claims etc.U.K.

(1)Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.

[F348(1A)Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.]

(2)Subject to [F349subsections (3) [F350to [F351(3ZC)]]] below, where notice has been given under section 8, 8A F352... or 12AA of this Act, a claim shall not at any time be made otherwise than by being included in a return under that section if it could, at that or any subsequent time, be made by being so included.

(3)[F353Subsections (1A) and (2)] above shall not apply in relation to any claim which falls to be taken into account in the making of deductions or repayments of tax under [F354PAYE regulations].

[F355(3ZA)Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax [F356by virtue of—

(a)section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts),

(b)section 532 of that Act (exemption for savings and investment income),

(c)section 533 of that Act (exemption for public revenue dividends),

(d)section 536 of that Act (exemption for certain miscellaneous income), or

(e)section 537 of that Act (exemption for income from estates in administration).]]

[F357(3ZB)Subsection (2) also does not apply in relation to any claim for repayment of an amount of income tax which—

(a)is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or

(b)has been deducted at source from income to which any of the provisions mentioned in paragraphs (b) to (e) of subsection (3ZA) applies.]

[F358(3ZC)Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).]

F359(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F359(3B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F360(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F361(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)The references in [F362this section] to a claim being included in a return include references to a claim being so included by virtue of an amendment of the return; F363...

(6)In the case of a trade, profession or business carried on by persons in partnership, a claim under any of the provisions mentioned in subsection (7) below shall be made—

(a)where subsection (2) above applies, by being included in a [F364partnership return], and

(b)in any other case, by such one of those persons as may be nominated by them for the purpose.

(7)The provisions are—

(a)[F365sections F366... F367...] , F367... F368... F366... 471, 472, 484, F367... F369... , 570, [F370571(4) and 732(4) of the principal Act;]

F371(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F372(c)sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; F373...

(d)sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992] F374...

[F375(e)sections [F37625A,] 111(1), 126(2), 129(2), 143, 185, 194 and 326 of ITTOIA 2005] F377...

[F378(f)sections 668 and 669 of ITA 2007][F379, and

(g)sections 109(1), 124(2), 127(2), 178 and 268 of CTA 2009].

F380(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)Where a claim has been made (whether by being included in a return under section 8, 8A F381... or 12AA of this Act or otherwise) and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.

(10)This section [F382(except subsection (1A) above [F383and subject to subsection (10A) below])] shall apply in relation to any elections F384... as it applies in relation to claims.

[F385(10A)Subsection (2) above does not apply in relation to an election under section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner).]

(11)Schedule 1A to this Act shall apply as respects any claim [F386or election] which—

(a)is made otherwise than by being included in a return under section 8, 8A F387... or 12AA of this Act, F388...

F388(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F389(11A)Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.]

F390(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(13)In this section “profits”—

(a)in relation to income tax, means income[F391, and]

(b)in relation to capital gains tax, means chargeable gains, and

F392(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F347S. 42 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 13; S.I. 1998/3173, art. 2

F348S. 42(1A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(1)

F349Words in s. 42(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(2)

F350Words in s. 42(2) substituted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 11(2)

F351Word in s. 42(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 213(2)

F352Word in s. 42(2) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(2), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F353Words in s. 42(3) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(3)

F354Words in s. 42(3) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 128 (with Sch. 7)

F355S. 42(3ZA) inserted (with effect in accordance with Sch. 8 para. 8(6) of the amending Act) by Finance Act 2010 (c. 13), Sch. 8 para. 4(3)

F356Words in s. 42(3ZA) substituted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 11(3)

F357S. 42(3ZB) inserted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 11(4)

F358S. 42(3ZC) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 213(3)

F359S. 42(3A)(3B) repealed (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(1)(a), Sch. 41 Pt. 5(6)

F360S. 42(4) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(3), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F361S. 42(4A) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(3), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F362Words in s. 42(5) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(7)

F363Words in s. 42(5) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(3), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F364Words in s. 42(6)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 26

F365Words in s. 42(7)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(8)

F366Words in s. 42(7)(a) repealed (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(2)(a), Sch. 41 Pt. 5(7)

F367Words in s. 42(7)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 302(a)(i), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F368Word in s. 42(7)(a) repealed (with effect in relation to payments made on or after 6.4.1997) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(2)

F369Words in s. 42(7)(a) repealed (with effect in accordance with s. 128(12) of the amending Act) by Finance Act 1996 (c. 8), s. 128(1)(b), Sch. 41 Pt. 5(6)

F370Words in s. 42(7)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 302(a)(ii) (with Sch. 2 Pts. 1, 2)

F371S. 42(7)(b) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 302(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F372S. 42(7)(c)(d) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 1 (with Sch. 3)

F373Word in s. 42(7) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 372, Sch. 3 (with Sch. 2)

F374Word in s. 42(7)(d) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 253(b), Sch. 3 Pt. 1 (with Sch. 2)

F375S. 42(7)(e) and preceding word inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 372 (with Sch. 2)

F376Word in s. 42(7)(e) inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 44

F377Word in s. 42(7)(e) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 302(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F378S. 42(7)(f) and preceding word inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 253(c) (with Sch. 2)

F379S. 42(7)(g) and preceding word inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 302(d) (with Sch. 2 Pts. 1, 2)

F380S. 42(8) omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(a)

F381Word in s. 42(9) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(2), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F382Words in s. 42(10) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(9)

F383Words in s. 42(10) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(10)(a)

F384Words in s. 42(10) repealed (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(3), Sch. 41 Pt. 5(7)

F385S. 42(10A) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(10)(b)

F386Words in s. 42(11) substituted (with effect in accordance with s. 130(1) of the amending Act) by Finance Act 1996 (c. 8), s. 130(4)

F387Word in s. 42(11)(a) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(2), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F388S. 42(11)(b) and preceding word repealed (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 107(10), Sch. 29 Pt. 8(14)

F389S. 42(11A) inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(1)(c)

F390S. 42(12) repealed (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 6, Sch. 41 Pt. 5(12)

F391Word in s. 42(13) inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(4); S.I. 1998/3173, art. 2

F392S. 42(13)(c) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 20(4), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C105S. 42 (as it has effect in relation to corporation tax for accounting periods ending before the day appointed under Finance Act 1994, s. 199) amended (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 4 para. 2, Sch. 8 Pt. II(9); S.I. 1998/3173, art. 2

C106S. 42 excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 201(5)(a) (with Sch. 3)

C107S. 42 excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 227(5)(a) (with Sch. 3)

C109S. 42 applied in part by Taxation of Chargeable Gains Act 1992 (c. 12), s. 16ZA(4) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 62)

C110S. 42 applied in part by Income Tax Act 2007 (c. 3), s. 809B(3) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1)

43 Time limit for making claims. U.K.

[F393(1)Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax or capital gains tax may be made more than [F3944 years after the end of] the year of assessment to which it relates.]

(2)A claim (including a supplementary claim) which could not have been allowed but for the making of an assessment to income tax or capital gains tax after the year of assessment to which the claim relates may be made at any time before the end of the year of assessment following that in which the assessment was made.

F395(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F393S. 43(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 21; S.I. 1998/3173, art. 2

F394Words in s. 43(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 12; S.I. 2009/403, art. 2(2) (with art. 10)

F395 S. 43(3) added by Development Land Tax Act 1976 (c. 24) Sch. 8 para. 12. Development Land Tax Act 1976 repealed by Finance Act 1985 (c.54), s. 98(6), Sch. 27 Part X.

Modifications etc. (not altering text)

C111S. 43(1) applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

S. 43 applied by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 (claim for relief under Sch. 26 where the chargeable profits of a controlled foreign company are apportioned to a company resident in the UK).

C112S. 43 applied by Income Tax Act 2007 (c. 3), s. 809B(3) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1)

C113S. 43 applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 16ZA(4) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 62)

C114S. 43(1) modified for the year of assessment 1986–87 by The Lloyd’s Underwriters (Tax) Regulations 1989 (S.I. 1989/421), Schedule

S. 43(1) modified for the year of assessment 1987-88 by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), reg. 3(2), Schedule

S. 43(1) modified (19.4.1991) for the year of assessment 1988-89 by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 9, Sch. 2

S. 43(1) modified (28.3.1992) for the year of assessment 1989-90 by The Lloyd’s Underwriters (Tax) (1989—90) Regulations1992 (S.I. 1992/511), reg. 9, Sch.2

C115S. 43(1) applied (with modifications) (23.3.1993 with effect for the year of assessment 1990-91 only) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 9, Sch.2

C116S. 43(1) modified (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 9, Sch. 2

C117S. 43(1) modified (with effect in accordance with regs. 14(2), 15(2) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 14(1), 15(1), Sch.

[F39643AFurther assessments: claims etc.U.K.

(1)This section applies where—

[F397(a)F398... by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and]

(b)the assessment is not made for the purpose of making good to the Crown any loss of tax [F399brought about carelessly or deliberately by that person or by someone acting on behalf of that person.]

(2)Without prejudice to section 43(2) above but subject to section 43B below, where this section applies—

(a)any relevant claim, election, application or notice which could have been made or given within the time allowed by the Taxes Acts may be made or given at any time within one year from the end of the [F400year of assessment] in which the assessment is made, and

(b)any relevant claim, election, application or notice previously made or given may at any such time be revoked or varied—

(i)in the same manner as it was made or given, and

(ii)by or with the consent of the same person or persons who made, gave or consented to it (or, in the case of any such person who has died, by or with the consent of his personal representatives),

except where by virtue of any enactment it is irrevocable.

[F401(2A)In subsection (2) above, “claim, election, application or notice” does not include [F402an election under—

(a)F403... [F404any of sections 47 to 49 of ITA 2007] [F405(tax reductions for married couples and civil partners: elections to transfer relief)],

[F406(aa)section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner),]

F407(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)section 35(5) of the Taxation of Chargeable Gains Act 1992 (election for assets to be re-based to 1982).]]

[F408(2B)For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.]

(3)For the purposes of this section and section 43B below, [F409any other claim], election, application or notice is relevant in relation to an assessment for a [F400year of assessment] if—

(a)it relates to that [F400year of assessment] or is made or given by reference to an event occurring in that [F400year of assessment], and

(b)it or, as the case may be, its revocation or variation has or could have the effect of reducing any of the liabilities mentioned in subsection (4) below.

(4)The liabilities referred to in subsection (3) above are—

(a)the increased liability to tax resulting from the assessment,

(b)any other liability to tax of the person concerned for—

(i)the [F410year of assessment] to which the assessment relates, or

(ii)any [F410year of assessment] which follows that [F410year of assessment] and ends not later than one year after the end of the [F410year of assessment] in which the assessment was made.

(5)Where a claim, election, application or notice is made given, revoked or varied by virtue of subsection (2) above, all such adjustments shall be made, whether by way of discharge or repayment of tax or the making of assessments or otherwise, as are required to take account of the effect of the taking of that action on any person’s liability to tax for any [F410year of assessment].

(6)The provisions of this Act relating to appeals against decisions on claims shall apply with any necessary modifications to a decision on the revocation or variation of a claim by virtue of subsection (2) above.]

Textual Amendments

F396Ss. 43A, 43B inserted (with effect in relation to any assessment notice which is issued on or after 27 July 1989) by Finance Act 1989 (c. 26), s. 150

F397S. 43A(1)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 22(2); S.I. 1998/3173, art. 2

F398Word in s. 43A(1)(a) repealed (with effect in accordance with s. 93 of the amending Act) by Finance Act 1999 (c. 16), Sch. 20 Pt. 3(21)

F399Words in s. 43A(1)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 13; S.I. 2009/403, art. 2(2) (with art. 10)

F400Words in s. 43A(2)(3) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 22(3); S.I. 1998/3173, art. 2

F401S. 43A(2A) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 20, Sch. 5 paras. 9(4), 10

F402Words in s. 43A(2A) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 207(2) (with s. 207(3))

F403Words in s. 43A(2A)(a) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(a)(iii)

F404Words in s. 43A(2A)(a) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 254(a) (with Sch. 2)

F405Words in s. 43A(2A)(a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 254(b) (with Sch. 2)

F406S. 43A(2A)(aa) inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(11)

F407S. 43A(2A)(b) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

F408S. 43A(2B) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 5(2) (with Sch. 52 para. 11)

F409Words in s. 43A(3) substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 5(3) (with Sch. 52 para. 11)

F410Words in s. 43A(4)(5) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 22(3); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C118S. 43A excluded (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 63(2) (with Sch. 18 paras. 59(2), 61); S.I. 1998/3173, art. 2

[F41143BLimits on application of section 43A.U.K.

(1)If the effect of the exercise by any person of a power conferred by section 43A(2) above—

(a)to make or give a claim, election, application or notice, or

(b)to revoke or vary a claim, election, application or notice previously made or given,

would be to alter the liability to tax of another person, that power may not be exercised except with the consent in writing of that other person, or where he has died, his personal representatives.

(2)Where—

(a)a power conferred by subsection (2) of section 43A above is exercised in consequence of an assessment made on a person, and

(b)the exercise of the power increases the liability to tax of another person,

that section shall not apply by reason of any assessment made because of that increased liability.

(3)In any case where—

(a)one or more relevant claims, elections, applications or notices are made, given, revoked or varied by virtue of the application of section 43A above in the case of an assessment, and

(b)the total of the reductions in liability to tax which, apart from this subsection, would result from the action mentioned in paragraph (a) above would exceed the additional liability to tax resulting from the assessment,

the excess shall not be available to reduce any liability to tax.

(4)Where subsection (3) above has the effect of limiting either the reduction in a person’s liability to tax for more than one period or the reduction in the liability to tax of more than one person, the limited amount shall be apportioned between the periods or persons concerned—

(a)except where paragraph (b) below applies, in such manner as may be specified by the inspector by notice in writing to the person or persons concerned, or

(b)where the person concerned gives (or the persons concerned jointly give) notice in writing to the inspector within the relevant period, in such manner as may be specified in the notice given by the person or persons concerned.

(5)For the purposes of paragraph (b) of subsection (4) above the relevant period is the period of 30 days beginning with the day on which a notice under paragraph (a) of that subsection is given to the person concerned or, where more than one person is concerned, the latest date on which such notice is given to any of them.]

Textual Amendments

F411Ss. 43A, 43B inserted (with effect in relation to any assessment notice which is issued on or after 27 July 1989) by Finance Act 1989 (c. 26), s. 150

[F41243CConsequential claims etcU.K.

(1)Where—

(a)a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and

(b)the amendment is made for the purpose of making good to the Crown any loss of tax [F413brought about carelessly or deliberately by] the taxpayer or a person acting on his behalf,

sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation to any assessment under section 29.

(2)Where—

(a)a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and

(b)the amendment is not made for the purpose mentioned in subsection (1)(b) above,

sections 43(2), 43A and 43B apply in relation to the amendment as they apply in relation to any assessment under section 29.

(3)References to an assessment in sections 36(3), 43(2), 43A and 43B, as they apply by virtue of subsection (1) or (2) above, shall accordingly be read as references to the amendment of the return.

(4)Where it is necessary to make any adjustment by way of an assessment on any person—

(a)in order to give effect to a consequential claim, or

(b)as a result of allowing a consequential claim,

the assessment is not out of time if it is made within one year of the final determination of the claim.

For this purpose a claim is not taken to be finally determined until it, or the amount to which it relates, can no longer be varied, on appeal or otherwise.

(5)In subsection (4) above “consequential claim” means any claim, supplementary claim, election, application or notice that may be made or given under section 36(3), 43(2)[F414, 43A or 43D(6)] (as it applies by virtue of subsection (1) or (2) above or otherwise).]

Textual Amendments

F412S. 43C inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 207(1) (with s. 207(3))

F413Words in s. 43C(1)(b) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 14; S.I. 2009/403, art. 2(2) (with art. 10)

F414Words in s. 43C(5) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 6 (with Sch. 9 paras. 1-9, 22)

[F41543DClaims for double taxation relief in relation to petroleum revenue taxU.K.

(1)This section has effect in relation to a claim for relief under sections 2 to 6 of TIOPA 2010 in relation to petroleum revenue tax.

(2)The claim shall be for an amount which is quantified at the time when the claim is made.

(3)If, after the claim has been made, the claimant discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.

(4)Schedule 1A to this Act applies as respects the claim, but as if the reference in paragraph 2A(4) to a year of assessment included a reference to a chargeable period.

(5)The claim may not be made more than 4 years after the end of the chargeable period to which it relates, but this is subject to any provision of the Taxes Acts prescribing a longer or shorter period.

(6)If the claim or a supplementary claim could not have been allowed but for the making of an assessment to petroleum revenue tax after the end of the chargeable period to which the claim relates, the claim or supplementary claim may be made at any time before the end of the chargeable period following that in which the assessment is made.

(7)In this section “chargeable period” has the same meaning as in the Oil Taxation Act 1975 (see section 1(3) and (4) of that Act, under which a period that is a chargeable period ends with 30 June or 31 December and, apart from the first chargeable period in relation to an oil field, is a period of 6 months).]

Textual Amendments

F415S. 43D inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 7 (with Sch. 9 paras. 1-9, 22)

[F41643EMaking of income tax claims by electronic communications etcU.K.

(1)The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.

(2)In subsection (1) “claims directions” means general directions for the purposes of income tax relating to—

(a)the circumstances in which, and

(b)the conditions subject to which,

claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim in writing.

(3)Directions under subsection (1)—

(a)may not relate to the making of a claim by an individual in the individual's capacity as a trustee, partner or personal representative, but

(b)subject to that, may relate to claims made by an individual through another person acting on the individual's behalf.

(4)Directions under subsection (1) may not relate to—

(a)the making of a claim to which Schedule 1B to this Act applies, or

(b)the making of a claim under any provision of the Capital Allowances Act 2001.

(5)Directions under subsection (1)—

(a)cannot modify any requirement imposed by or under any enactment as to the period within which any claim is to be made or as to the contents of any claim, but

(b)may include provision as to how any requirement as to the contents of a claim is to be met when the claim is not produced in writing.

(6)Directions under subsection (1) may make different provision in relation to the making of claims of different descriptions.

(7)A direction under subsection (1) may revoke or vary any previous direction given under that subsection.

(8)In subsection (2) “electronic communications service” has the same meaning as in the Communications Act 2003 (see section 32 of that Act).

(9)In subsections (1) to (6), references to the making of a claim include references to any of the following—

(a)the making of an election,

(b)the giving of a notification or notice,

(c)the amendment of any return, claim, election, notification or notice, and

(d)the withdrawal of any claim, election, notification or notice,

and in those subsections “claim” is to be read accordingly.

(10)For the purposes of subsection (9)(c)—

(a)“return” includes any statement or declaration under the Income Tax Acts, and

(b)the definition of “return” given by section 118(1) of this Act does not apply.

Textual Amendments

F416Ss. 43E, 43F inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 86 (with Sch. 9 paras. 1-9, 22)

43FEffect of directions under section 43EU.K.

(1)If directions under section 43E(1) are in force in relation to the making of claims of any description to the Commissioners for Her Majesty's Revenue and Customs, claims of that description may be made to the Commissioners in accordance with the directions.

(2)If directions under section 43E(1) are in force in relation to the making of claims of any description to an officer of Revenue and Customs, claims of that description may be made to an officer in accordance with the directions.

(3)Subsections (1) and (2) apply despite any enactment or subordinate legislation which requires claims of the description concerned to be made in writing or by notice.

(4)If directions under section 43E(1) are in force in relation to the making of claims of any description, claims of that description that are made without producing the claim in writing must be made in accordance with the directions.

(5)In subsection (3) “subordinate legislation” has the same meaning as in the Interpretation Act 1978.

(6)Section 43E(9) read with section 43E(10) (interpretation of references to making a claim, and meaning of “claim”) applies for the purposes of subsections (1) to (4) (as well as for those of section 43E(1) to (6)).]

Textual Amendments

F416Ss. 43E, 43F inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 86 (with Sch. 9 paras. 1-9, 22)

PART VU.K. APPEALS AND OTHER PROCEEDINGS

Modifications etc. (not altering text)

C120Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C124Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C125Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C126Pt. 5 applied (with modifications) (18.6.2003) by The Tax Credits (Employer Penalty Appeals) Regulations 2003 (S.I. 2003/1382), regs. 1, 3-10

C127Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C130Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

C132Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)

C135Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C136Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C137Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)

C138Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)

C139Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)

C140Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

C141Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C142Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C143Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)

C149Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C154Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)

C155Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)

JurisdictionU.K.

F41744 General Commissioners. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41745 Quorum of Special Commissioners. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41746 General and Special Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41746A Regulations about jurisdiction.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41746B Questions to be determined by Special Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41746C Jurisdiction of Special Commissioners over certain claims included in returns.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F41846DQuestions to be determined by [F419the relevant tribunal].U.K.

(1)In so far as the question in dispute on an appeal to which this section applies—

(a)is a question of the value of any land or of a lease of land, and

(b)arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,

the question shall be determined by the [F420relevant tribunal].

(2)This section applies to—

[F421(a)an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;

(aa)an appeal against an amendment of a return under paragraph [F42234] of Schedule 18 to the Finance Act 1998;

(b)an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;

(c)an appeal against an amendment of a partnership return under section 30B(1) of this Act;]

(d)an appeal against an assessment to tax which is not a self-assessment;

(e)an appeal against [F423a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to] a claim or election made otherwise than by being included in a return;

(f)an appeal against a decision contained in a [F424closure notice under paragraph 7(3)] of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.

(3)In this section “the [F425relevant tribunal]” means—

(a)in relation to land in England and Wales, the [F426Upper Tribunal];

(b)in relation to land in Scotland, the Lands Tribunal for Scotland;

(c)in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.]

Textual Amendments

F418Ss. 46B, 46C, 46D substituted for s. 47 (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 7

F421S. 46D(2)(a)(aa)(b)(c) substituted for s. 46D(2)(a)-(c) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 29(2)

F422Word in s. 46D(2)(aa) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(12)(a)(iii)(13); S.I. 2009/405, art. 2

F423Words in s. 46D(2)(e) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 29(3)

F424Words in s. 46D(2)(f) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 29(4)

F41847 Special jurisdiction relating to tax on chargeable gains. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F418Ss. 46B, 46C, 46D substituted for s. 47 (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 7

F42747A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F427S. 47A added by Development Land Tax Act 1976 (c. 24), Sch. 8 para. 13. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch.27 Part X.

[F42847BSpecial jurisdiction relating to Business Expansion Scheme.U.K.

If and so far as the question in dispute on any appeal against the refusal of relief under [F429Chapter III of Part VII of the principal Act] (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of [F429Section 294(5) of that Act], it shall be determined—

(a)if the land is in England and Wales, on a reference to the [F430Upper Tribunal];

(b)if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and

(c)if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland.]

Textual Amendments

F428S. 47B inserted by Finance Act 1986 (c. 41), s. 40(3), Sch. 9 para. 22 in relation to shares issued at any time after 18 March 1986.

[F431Appeals]U.K.

Textual Amendments

[F43247CMeaning of tribunalU.K.

In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]

Textual Amendments

[F43348 Application to appeals and other proceedingsU.K.

(1)In the following provisions of this Part of this Act, unless the context otherwise requires—

(a)“appeal” means any appeal under the Taxes Acts;

(b)a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.

(2)In the case of —

(a)an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of [F434sections 54A to 54C and 56] below;

(b)any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—

(i)shall apply to the proceedings as they apply to appeals;

(ii)but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below.

(3)In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I [F435and 54A to 54C].]

Textual Amendments

F434Words in s. 48(2)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 31(2) (with Sch. 9 paras. 1-9, 22)

F435Words in s. 48(3) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 31(3) (with Sch. 9 paras. 1-9, 22)

Modifications etc. (not altering text)

C156 See Oil Taxation Act 1975 (c. 22), s.1, Sch.2 para.1(1), the Oil Taxation Acts, for modification regarding petroleum revenue tax and supplementary petroleum duty.

C157 S. 48 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

C158Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C159Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

[F43649Late notice of appealU.K.

(1)This section applies in a case where—

(a)notice of appeal may be given to HMRC, but

(b)no notice is given before the relevant time limit.

(2)Notice may be given after the relevant time limit if—

(a)HMRC agree, or

(b)where HMRC do not agree, the tribunal gives permission.

(3)If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.

(4)Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.

(5)Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.

(6)Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.

(7)If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.

(8)In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).]

Textual Amendments

Modifications etc. (not altering text)

C158Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C159Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

C160 S. 49 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

[F43749AAppeal: HMRC review or determination by tribunalU.K.

(1)This section applies if notice of appeal has been given to HMRC.

(2)In such a case—

(a)the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),

(b)HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or

(c)the appellant may notify the appeal to the tribunal (see section 49D).

(3)See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.

(4)This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49BAppellant requires review by HMRCU.K.

(1)Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

(2)HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.

(3)HMRC must review the matter in question in accordance with section 49E.

(4)The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—

(a)the appellant has already given a notification under this section in relation to the matter in question,

(b)HMRC have given a notification under section 49C in relation to the matter in question, or

(c)the appellant has notified the appeal to the tribunal under section 49D.

(5)In this section “relevant period” means—

(a)the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or

(b)such longer period as is reasonable.

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49C HMRC offer reviewU.K.

(1)Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.

(2)When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.

(3)If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.

(4)If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.

(5)The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.

(6)Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.

(7)HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—

(a)HMRC have already given a notification under this section in relation to the matter in question,

(b)the appellant has given a notification under section 49B in relation to the matter in question, or

(c)the appellant has notified the appeal to the tribunal under section 49D.

(8)In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49DNotifying appeal to the tribunalU.K.

(1)This section applies if notice of appeal has been given to HMRC.

(2)The appellant may notify the appeal to the tribunal.

(3)If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

(4)Subsections (2) and (3) do not apply in a case where—

(a)HMRC have given a notification of their view of the matter in question under section 49B, or

(b)HMRC have given a notification under section 49C in relation to the matter in question.

(5)In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49ENature of review etcU.K.

(1)This section applies if HMRC are required by section 49B or 49C to review the matter in question.

(2)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)by HMRC in deciding the matter in question, and

(b)by any person in seeking to resolve disagreement about the matter in question.

(4)The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.

(5)The review may conclude that HMRC’s view of the matter in question is to be—

(a)upheld,

(b)varied, or

(c)cancelled.

(6)HMRC must notify the appellant of the conclusions of the review and their reasoning within—

(a)the period of 45 days beginning with the relevant day, or

(b)such other period as may be agreed.

(7)In subsection (6) “relevant day” means—

(a)in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,

(b)in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.

(8)Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.

(9)If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49FEffect of conclusions of reviewU.K.

(1)This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).

(2)The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.

(3)The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.

(4)Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49GNotifying appeal to tribunal after review concludedU.K.

(1)This section applies if—

(a)HMRC have given notice of the conclusions of a review in accordance with section 49E, or

(b)the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review.

(2)The appellant may notify the appeal to the tribunal within the post-review period.

(3)If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

(4)If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

(5)In this section “post-review period” means—

(a)in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or

(b)in a case falling within subsection (1)(b), the period that—

(i)begins with the day following the last day of the period specified in section 49E(6), and

(ii)ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49HNotifying appeal to tribunal after review offered but not acceptedU.K.

(1)This section applies if—

(a)HMRC have offered to review the matter in question (see section 49C), and

(b)the appellant has not accepted the offer.

(2)The appellant may notify the appeal to the tribunal within the acceptance period.

(3)But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

(4)If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

(5)In this section “acceptance period” has the same meaning as in section 49C.

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

49IInterpretation of sections 49A to 49HU.K.

(1)In sections 49A to 49H—

(a)“matter in question” means the matter to which an appeal relates;

(b)a reference to a notification is a reference to a notification in writing.

(2)In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a)notification of HMRC’s view under section 49B(2);

(b)notification by HMRC of an offer of review (and of their view of the matter) under section 49C;

(c)notification of the conclusions of a review under section 49E(6); and

(d)notification of the conclusions of a review under section 49E(9).

(3)But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.]

Textual Amendments

Modifications etc. (not altering text)

C163Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))

50 Procedure.U.K.

F438(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F438(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F438(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F438(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F438(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F439[F440(6) If, on an appeal notified to the tribunal, the tribunal decides—]

(a)that, F441... , the appellant is overcharged by a self-assessment;

(b)that, F442... , any amounts contained in a partnership statement are excessive; or

(c)that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

(7)[F443If, on an appeal notified to the tribunal, the tribunal decides]—

(a)that the appellant is undercharged to tax by a self-assessment F444... ;

(b)that any amounts contained in a partnership statement F445... are insufficient; or

(c)that the appellant is undercharged by an assessment other than a self-assessment,

the assessment or amounts shall be increased accordingly.]

[F446(7A)[F447If, on an appeal notified to the tribunal, the tribunal decides] that a claim or election [F448which was the subject of a decision contained in a closure notice under section 28A] of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that [F449the tribunal decides is] appropriate, but otherwise the decision in the notice shall stand good.]

[F450(8)Where, on an appeal [F451notified to the tribunal] against an assessment [F452(other than a self-assessment)] which—

(a)assesses an amount which is chargeable to tax, and

(b)charges tax on the amount assessed,

[F453the tribunal decides] as mentioned in subsection (6) or (7) above, [F454the tribunal may], unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal [F451notified to the tribunal] is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.]

[F455(9)Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—

[F456(a)the partner’s return under section 8 or 8A of this Act, or]

(b)the partner’s company tax return,

so as to give effect to the reductions or increases of those amounts.]

[F457(10)Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

(11)But subsection (10) is subject to—

(a)sections 9 to 14 of the TCEA 2007,

(b)Tribunal Procedure Rules, and

(c)the Taxes Acts.]

Textual Amendments

F438S. 50(1)-(5) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 6(a), Sch. 2 Pt. I

F439S. 50(6)(7) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 17(1); S.I. 1998/3173, art. 2

F441Words in s. 50(6)(a) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(2)(a), Sch. 33 Pt. 2(13)

F442Words in s. 50(6)(b) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(2)(b), Sch. 33 Pt. 2(13)

F444Words in s. 50(7)(a) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(3)(a), Sch. 33 Pt. 2(13)

F445Words in s. 50(7)(b) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(3)(b), Sch. 33 Pt. 2(13)

F446S. 50(7A) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 7

F448Words in s. 50(7A) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(4)

F450Finance (No. 2) Act 1975 (c. 45), s.67(2), in relation to all years except that judgments in any court given in proceedings commenced before 29 April 1975 are not to be affected.

F452Words in s. 50(8) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 17(2); S.I. 1998/3173, art. 2

F455S. 50(9) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 27(4); S.I. 1998/3173, art. 2

F456S. 50(9)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(5)

Modifications etc. (not altering text)

C158Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C159Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

C166 S. 50 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C167S. 50 applied (with modifications) by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

C169S. 50(6)(7)(10)(11)(a)(b) applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)

F45851 Power of Commissioners to obtain information from appellant.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F458S. 51 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 7, Sch. 2 Pt. I

F45952 Evidence. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F459S. 52 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 7, Sch. 2 Pt. I

F46053Appeals against summary determination of penalties.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

54 Settling of appeals by agreement. U.K.

(1)Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the [F461tribunal], the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the [F461tribunal] had determined the appeal and had upheld the assessment or decision without variation, had varied it in that manner or had discharged or cancelled it, as the case may be.

(2)Subsection (1) of this section shall not apply where, within thirty days from the date when the agreement was come to, the appellant gives notice in writing to the inspector or other proper officer of the Crown that he desires to repudiate or resile from the agreement.

(3)Where an agreement is not in writing—

(a)the preceding provisions of this section shall not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the inspector or other proper officer of the Crown to the appellant or by the appellant to the inspector or other proper officer; and

(b)the references in the said preceding provisions to the time when the agreement was come to shall be construed as references to the time of the giving of the said notice of confirmation.

(4)Where—

(a)a person who has given a notice of appeal notifies the inspector or other proper officer of the Crown, whether orally or in writing, that he desires not to proceed with the appeal; and

(b)thirty days have elapsed since the giving of the notification without the inspector or other proper officer giving to the appellant notice in writing indicating that he is unwilling that the appeal should be treated as withdrawn,

the preceding provisions of this section shall have effect as if, at the date of the appellant’s notification, the appellant and the inspector or other proper officer had come to an agreement, orally or in writing, as the case may be, that the assessment or decision under appeal should be upheld without variation.

(5)The references in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.

Textual Amendments

Modifications etc. (not altering text)

C158Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C159Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

C170 See—Finance Act 1981 (c. 35), s.134, Sch.17 para.18—application of this section to the special tax on banking deposits. Finance Act 1982(c. 39), s.156, Sch.21 para.4(1)—application of s.54 to the tribunal under Finance Act 1970 s.463 in relation to functions transferred by s.156. Finance (No. 2) Act 1987 (c. 51), s. 84(7)—nothing in s. 55 applies to appeals against assessments under Finance (No. 2) Act 1987 s. 84. Income and Corporation Taxes Act 1988 (c. 1), s. 705(7)—agreement as to operation of s. 703 advance corporation tax taken into account in tax avoidance counteraction notice) requires agreement of all companies concerned.

C171S. 54 applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 11(1)

C172S. 54: power to apply conferred (8.7.2002) by Tax Credits Act 2002 (c. 21), ss. 61, 63(8)(c)

C173S. 54 applied (with modifications) (17.12.2002) by The Tax Credits (Appeals) Regulations 2002 (S.I. 2002/2926), regs. 1(1), 3 (with reg. 1(2))

C174S. 54 applied (with modifications) (25.2.2005) by The Child Trust Funds (Non-tax Appeals) Regulations 2005 (S.I. 2005/191), regs. 1(1), 4(1)

C175S. 54 power to apply (with modifications) conferred by Child Trust Funds Act 2004 (c. 6), s. 23(6) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 416(4))

[F46254ANo questioning in appeal of amounts of certain social security incomeU.K.

(1)Subsection (2) applies if an amount is notified under section 54B(1) and—

(a)no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or

(b)an objection is made but is withdrawn by the objector by notice.

(2)The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.

(3)Subsection (4) applies if an amount is notified under section 54B(1) and—

(a)an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),

(b)the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and

(c)the officer confirms that agreement in writing.

(4)The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.

(5)Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.

Textual Amendments

F462Ss. 54A-54C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 32 (with Sch. 9 paras. 1-9, 22)

54BNotifications of taxable amounts of certain social security incomeU.K.

(1)The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—

(a)of the amount on which the tax is charged, or

(b)of an alteration in an amount previously notified under paragraph (a) or this paragraph.

(2)A notification under subsection (1) must—

(a)state its date of issue, and

(b)state that the person notified may object to the notification by notice given within 60 days after that date.

(3)A notification under subsection (1)(b) cancels the previous notification concerned.

(4)An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—

(a)the appropriate officer is satisfied—

(i)that there was a reasonable excuse for not objecting before the end of the 60 days, and

(ii)that the application was made without unreasonable delay after the end of the 60 days, and

(b)the officer gives consent in writing.

(5)If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.

Textual Amendments

F462Ss. 54A-54C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 32 (with Sch. 9 paras. 1-9, 22)

54CInterpretation of sections 54A and 54B: “appropriate officer” etcU.K.

(1)In sections 54A and 54B “the appropriate officer” means the appropriate officer—

(a)in Great Britain, of the Department for Work and Pensions, and

(b)in Northern Ireland, of the Department for Social Development.

(2)Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.]

Textual Amendments

F462Ss. 54A-54C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 32 (with Sch. 9 paras. 1-9, 22)

[F46355 Recovery of tax not postponed.U.K.

[F464(1)This section applies to an appeal to the [F465tribunal] against—

[F466[F467(a)an amendment of a self-assessment—

(i)under section 9C of this Act, or

(ii)under paragraph 30 or [F46834] of Schedule 18 to the Finance Act 1998,

(aa)a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,]

(b)an assessment to tax other than a self-assessment,]

F469(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F470(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

(2)[F471Except as otherwise provided by the following provisions of this section], the tax charged[F472—

(a)by the amendment or assessment, or

(b)where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,]

shall be due and payable as if [F473there had been no appeal.]

[F474(3)If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—

(a)first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;

(b)where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.

An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.]

[F475(3A)An application under subsection (3) above may be made more than thirty days after [F476the specified date] if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is over-charged to tax by the [F477amendment or assessment][F478, or as a result of the conclusion stated in the closure notice][F479, or where the notice of appeal has been given after the relevant time limit (see section 49)].]

[F480(4)If, after any determination of the amount of tax the payment of which should be so postponed—

(a)there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and

(b)the parties cannot agree on a revised determination,

[F481(5)Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).]

(6)The amount of tax the payment of which shall be postponed pending the determination of the appeal shall be the amount (if any) in which it appears F482... that there are reasonable grounds for believing that the appellant is overcharged to tax; and—

[F483(a)in the case of a determination made on an application under subsection (3) above, other than an application made by virtue of subsection (3A) above, the date on which any tax the payment of which is not so postponed is due and payable shall be determined as if the tax were charged by an [F477amendment or assessment] notice of which was issued on the date of that determination and against which there had been no appeal; and

(b)in the case of a determination made on an application under subsection (4) above—

(i)the date on which any tax the payment of which ceases to be so postponed is due and payable shall be determined as if the tax were charged by an [F477amendment or assessment] notice of which was issued on the date of that determination and against which there had been no appeal; and

(ii)any tax overpaid shall be repaid.]

[F484(6A)Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.]

[F485(7)If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—

(a)the agreement is in writing, or

(b)the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—

(i)by the appellant to HMRC, or

(ii)by HMRC to the appellant.]

F486(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F487(8A)Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.]

[F488(8B)Subsections (8C) and (8D) apply where a person has been given an accelerated payment notice or partner payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn.

(8C)Nothing in this section enables the postponement of the payment of (as the case may be)—

(a)the understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates,

(b)the disputed tax specified in the notice under section 221(2)(b) of that Act, or

(c)the understated partner tax to which the payment specified in the notice under paragraph 4(1)(b) of Schedule 32 to that Act relates.

(8D)Accordingly, if the payment of an amount of tax within subsection (8C)(b) is postponed by virtue of this section immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable—

(a)if no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice or partner payment notice is given, and

(b)if representations were so made, on or before whichever is later of—

(i)the last day of the 90 day period mentioned in paragraph (a), and

(ii)the last day of the period of 30 days beginning with the day on which HMRC's determination in respect of those representations is notified under section 222 of that Act.]

[F489(9)On the determination of the appeal—

(a)the date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the [F477amendment or assessment][F490, or as a result of the conclusion stated in the closure notice,] if there had been no appeal, be determined as if the tax were charged by an [F477amendment or assessment]—

(i)notice of which was issued on the date on which [F491HMRC issue] to the appellant a notice of the total amount payable in accordance with the determination, and

(ii)against which there had been no appeal; and

(b)any tax overpaid shall be repaid.]

F492[F493(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10A)In this section “the specified date” means the date of—

(a)the issue of the notice of amendment or assessment, or

(b)in the case of an appeal against a conclusion stated or amendment made by a closure notice, the issue of the closure notice.

[F494(10B)References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.]]

F495(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F463S. 55 substituted by Finance (No.2) Act 1975 (c. 45), s. 45(1) in relation to appeals against assessments notices of which were issued after31July1975.

F464S. 55(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 18(1); S.I. 1998/3173, art. 2

F466S. 55(1)(a)(b) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 28; S.I. 1998/3173, art. 2

F467S. 55(1)(a)(aa) substituted for s. 55(1)(a) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(2)

F468Word in s. 55(1)(a)(ii) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(12)(a)(iv)(13); S.I. 2009/405, art. 2

F469S. 55(1)(c) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 257(a), Sch. 3 Pt. 1 (with Sch. 2)

F470S. 55(1)(d) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 para. 11 (with Sch. 20 para. 50(9))

F471Finance Act 1982 (c. 39), s.68(1) in relation to notices of assessment issued after 30 July 1982

F472Words in s. 55(2) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(3)

F473Finance Act 1989 (c. 26), s. 156(2)(a) for tax charged by any assessment notice of which is issued after 30 July 1982

F475Finance Act 1982 (c. 39), s.68(2)(3) in relation to notices of assessment issued after 30 July 1982

F476Words in s. 55(3A) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(5)(a)

F477Words in s. 55 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 18(2); S.I. 1998/3173, art. 2

F478Words in s. 55(3A) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(5)(b)

F483Finance Act 1989 (c. 26), s. 156(2) in relation to tax charged by any assessment notice of which is issued after 30 July 1982

F488S. 55(8B)-(8D) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(1)

F489Finance Act 1989 (c. 26), s. 156(2)(c) in relation to tax charged by any assessment notice of which is issued after 30 July 1982

F490Words in s. 55(9)(a) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(6)

F493S. 55(10)-(10B) substituted for s. 55(10) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 31(7)

Modifications etc. (not altering text)

C177S. 55 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C178S. 55 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 9(6)

C179S. 55 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 10

C180S. 55 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(2)(4)

C182S. 55(3) excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 40(7)

C183S. 55(3)(4) restricted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 376, 1034(1) (with Sch. 2)

C184S. 55(3)(4) excluded by Income Tax Act 2007 (c. 3), s. 257PA(3) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

C186S. 55(4) excluded (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 40(7)

C187S. 55(8D) modified (17.7.2014) by Finance Act 2014 (c. 26), s. 227(9)(b)

[F49656 Payment of tax where there is a further appealU.K.

(1)This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.

(2)Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.

(3)But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—

(a)if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and

(b)if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.

[F497(4)Subsection (5) applies where—

(a)an accelerated payment notice or partner payment notice has been given to a party to the appeal under Chapter 3 of Part 4 of the Finance Act 2014 (and not withdrawn), and

(b)the assessment has effect, or partly has effect, to counteract the whole or part of the asserted advantage (within the meaning of section 219(3) of that Act) by reason of which the notice was given.

(5)If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that subsection (2) does not apply so far as the tax relates to the counteraction of the whole or part of the asserted advantage, and—

(a)give permission to withhold all or part of any repayment, or

(b)require the provision of adequate security before repayment is made.

(6)“Relevant court or tribunal” means the tribunal or court from which permission or leave to appeal is sought.]]

Textual Amendments

F497S. 56(4)-(6) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 225(1)

Modifications etc. (not altering text)

C188 S. 56 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 56 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C191S. 56: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(iii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C192S. 56 power to apply and modify conferred (N.I.) (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(iii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

C194S. 56 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(3)(4)

F49856AAppeals from the Special Commissioners.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F49856B Regulations about practice and procedure.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F49856C Power of Special Commissioners to order costs.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F49856D Power of Special Commissioners to publish reports of decisions.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Chargeable gainsU.K.

57 Regulations about appeals. U.K.

(1)[F499The Commissioners for Her Majesty’s Revenue and Customs may make regulations]—

(a)as respects the conduct of appeals against assessments and decisions on claims under the [F5001992 Act],

(b)entitling persons, in addition to those who would be so entitled apart from the regulations, [F501to be parties to] such appeals,

(c)regulating the time within which such appeals or claims may be brought or made,

(d)where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions,

(e)authorising [F502an officer of Revenue and Customs], notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by [F502an officer of Revenue and Customs].

[F503(1A)Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.]

F504(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—

F505(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F506(b)provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and]

(c)provisions authorising the giving of conditional decisions where, under [F507section 46D of this Act or Tribunal Procedure Rules], F508. . . questions on an appeal against an assessment or a decision on a claim may go partly to one tribunal and partly to another.

(4)Regulations under this section—

(a)shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and

(b)shall have effect notwithstanding anything in this Act.

Textual Amendments

F500Words in s. 57(1)(a) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(2) (with ss. 60, 101(1), 171, 201(3)).

F504 Repealed, as regards disposals after 22 July 1970, by Finance Act 1971 ss.55 and 69(7) and Sch.14, Part III, subject to Finance Act 1971, s.55 and Sch.9.

F506S. 57(3)(b) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 2 (with Sch. 3)

F508 Words omitted repealed (for 1979-80 et seq.) by Capital Gains Tax Act 1979 (c. 14), s. 158, Sch. 8

Modifications etc. (not altering text)

F50957A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F509 S. 57A added by Development Land Tax Act 1976 (c. 24), Sch. 8 para. 16. Development Land Tax Act 1976 repealed by Finance Act 1985 s.98(6), Sch. 27 Pt. X.

F51057B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F510S. 57B repealed and superseded (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 76, 82, Sch. 16 paras. 4, 5, Sch. 18 Pt.IX

F511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F51258 Proceedings in tax cases in Northern Ireland.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F51359 Election for county court in Northern Ireland. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F514PART VAU.K. Payment of Tax

Textual Amendments

F514Pt. 5A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 192 (with s. 198(1)); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C196Pt. 5A modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

C197Pt. 5A applied (with modifications) (E.W.S.) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), reg. 62(4) (as amended (with application in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/661, regs. 1(1), 5)

[F515Income tax and capital gains tax]U.K.

Textual Amendments

F515S. 59A cross-heading inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 29(1); S.I. 1998/3173, art. 2

59A Payments on account of income tax.U.K.

(1)[F516Subject to subsection (9) below,] this section applies to any person (the taxpayer) as regards a year of assessment if as regards the immediately preceding year—

(a)he [F517is assessed] to income tax under section 9 of this Act in any amount, and

(b)that amount (the assessed amount) exceeds the amount of any income tax which has been deducted at source, and

(c)the amount of the excess (the relevant amount) is not less than such amount as may be prescribed by regulations made by the Board, and

(d)the proportion which the relevant amount bears to the assessed amount is not less than such proportion as may be so prescribed.

(2)Subject to subsection (3) below, the taxpayer shall make two payments on account of his liability to income tax for the year of assessment—

(a)the first on or before the 31st January in that year, and

(b)the second on or before the next following 31st July;

and, subject to [F518subsections [F519(4) to (4B)]] below, each of those payments on account shall be of an amount equal to 50 per cent. of the relevant amount.

(3)If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating—

(a)his belief that he will not be assessed to income tax for that year, or that the amount in which he will be so assessed will not exceed the amount of income tax deducted at source, and

(b)his grounds for that belief,

each of the payments on account shall not be, and shall be deemed never to have been, required to be made.

(4)If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating—

(a)his belief that the amount in which he will be assessed to income tax for that year will exceed the amount of income tax deducted at source by a stated amount which is less than the relevant amount, and

(b)his grounds for that belief,

the amount of each of the payments on account required to be made shall be, and shall be deemed always to have been, equal to 50 per cent. of the stated amount.

[F520(4A)If as regards the year immediately preceding the year of assessment—

(a)the taxpayer is assessed to income tax under section 9 of this Act after the date on or before which either payment on account is required to be made, or

(b)his assessment to income tax under that section is amended after that date,

then, subject to subsections (3) and (4) above [F521and subsection (4B) below] and to any subsequent application of this subsection, the amount of the payment on account shall be, and shall be deemed always to have been, equal to 50 per cent. of the relevant amount as determined on the basis of the assessment or, as the case may be, the assessment as amended.]

[F522(4B)If as regards the year immediately preceding the year of assessment the taxpayer is assessed to income tax under section 29 of this Act in any amount, then, subject to subsections (3) and (4) above and to any subsequent application of this subsection, the amount of each payment on account shall be, and shall be deemed always to have been, the total of—

(a)the amount which, immediately before the making of the assessment under section 29, is the amount of that payment, and

(b)an amount equal to 50 per cent. of the amount in which he is assessed under that assessment;

and if that assessment is varied, the amount in which he is assessed under it shall be taken for the purposes of paragraph (b) above to be the amount of the assessment as varied.]

(5)Where the taxpayer makes a claim under subsection (3) or (4) above [F523or subsection (4A) [F524or (4B)] above applies], there shall be made all such adjustments, whether by the repayment of amounts paid on account[F525, by the making of payments or further payments on account] or otherwise, as may be required to give effect to the provisions of that subsection.

(6)Where the taxpayer fraudulently or negligently makes any incorrect statement in connection with a claim under subsection (3) or (4) above, he shall be liable to a penalty not exceeding the difference between—

(a)the amount which would have been payable on account if he had made a correct statement, and

(b)the amount of the payment on account (if any) made by him.

(7)The provisions of the Income Tax Acts as to the recovery of income tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to an amount of tax.

[F526(8)In this section, in relation to a year of assessment, any reference to the amount of any income tax deducted at source is a reference to the amount by which the aggregate of the following, namely—

(a)any income tax deducted or treated as deducted from any income, or treated as paid on any income, in respect of the year, and

(b)any amounts which, in respect of the year, are to be deducted at source under [F527PAYE regulations] in subsequent years, or are tax credits to which [F528section 397(1) [F529or [F530397A(1)]] of ITTOIA 2005] applies,

exceeds the aggregate of any amounts which, in the year, are deducted at source under [F531PAYE regulations] in respect of previous years.

(9)If, at any time before the 31st January next following a year of assessment, an officer of the Board so directs—

(a)this section shall not apply, and shall be deemed never to have applied, as regards that year to any person specified in the direction; and

(b)there shall be made all such adjustments, whether by the repayment of amounts paid on account or otherwise, as may be required to give effect to the direction.]

[F532(10)[F533PAYE regulations] may provide that, for the purpose of determining the amount of any such excess as is mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under [F534PAYE regulations].]]

Textual Amendments

F516Words in s. 59A(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(1)(a) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F517Words in s. 59A(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(1)(b) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F518Words in s. 59A(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(2) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F519Words in s. 59A(2) substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(2)

F520S. 59A(4A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(3) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F521Words in s. 59A(4A) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(3)

F522S. 59A(4B) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(4)

F523Words in s. 59A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(4)(a) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F524Words in s. 59A(5) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(5)

F525Words in s. 59A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(4)(b) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F526S. 59A(8)(9) substituted for s. 59A(8) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(5) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F527Words in s. 59A(8)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 130(a) (with Sch. 7)

F528Words in s. 59A(8)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 376 (with Sch. 2)

F529Words in s. 59A(8)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 13

F530Word in s. 59A(8)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(d)

F531Words in s. 59A(8) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(a)

F532S. 59A(10) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 126(1)

F533Words in s. 59A(10) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 130(b) (with Sch. 7)

F534Words in s. 59A(10) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(b)

Modifications etc. (not altering text)

C198S. 59A modified (as respects the year 1996-97) by Finance Act 1995 (c. 4), Sch. 21 para. 2

C199S. 59A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Taxation of Income from Land (Non-residents) Regulations 1995 (S.I. 1995/2902), regs. 1(1), 20, 21

C200S. 59A: power to modify conferred (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 972(4), 1034(1) (with Sch. 2)

C201S. 59A modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

[F53559B Payment of income tax and capital gains tax.U.K.

(1)Subject to subsection (2) below, the difference between—

(a)the amount of income tax and capital gains tax contained in a person’s self-assessment under section 9 of this Act for any year of assessment, and

(b)the aggregate of any payments on account made by him in respect of that year (whether under section 59A of this Act or otherwise) and any income tax which in respect of that year has been deducted at source,

shall be payable by him or (as the case may be) repayable to him as mentioned in subsection (3) or (4) below [F536but nothing in this subsection shall require the repayment of any income tax treated as deducted or paid by virtue of section F537... 246D(1) F537... [F538of the principal Act[F539, section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005]]].

(2)The following, namely—

(a)any amount which, in the year of assessment, is deducted at source under [F540PAYE regulations] in respect of a previous year, and

(b)any amount which, in respect of the year of assessment, is to be deducted at source under [F541PAYE regulations] in a subsequent year, or is a tax credit to which [F542section 397(1) [F543or [F544397A(1)]] of ITTOIA 2005] applies,

shall be respectively deducted from and added to the aggregate mentioned in subsection (1)(b) above.

(3)In a case where the person—

(a)gave the notice required by section 7 of this Act within six months from the end of the year of assessment, but

(b)was not given notice under section 8 or 8A of this Act until after the 31st October next following that year,

the difference shall be payable or repayable at the end of the period of three months beginning with the day on which the notice under section 8 or 8A was given.

(4)In any other case, the difference shall be payable or repayable on or before the 31st January next following the year of assessment.

[F545(4ZA)In a case in which the notice required by section 7 was given following the receipt of a notice under section 8B, subsections (3) and (4) apply as if—

(a)the reference to the notice required by section 7 were a reference to the original notice required by that section, and

(b)the references to notice under section 8 or 8A were references to the original notice under that section.

(4ZB)In subsection (4ZA) the references to original notices are to notices given before the notice under section 8B.]

[F546(4A)Where in the case of a repayment the return on the basis of which the person’s self-assessment was made under section 9 of this Act is enquired into by an officer of the Board—

(a)nothing in subsection (3) or (4) above shall require the repayment to be made before the day on which, by virtue of section [F54728A(1)] of this Act, [F548the enquiry is] completed; but

(b)the officer may at any time before that day make the repayment, on a provisional basis, to such extent as he thinks fit.]

[F549(5)An amount of tax which is payable or repayable as a result of the amendment or correction of a self-assessment under—

(a)section 9ZA, 9ZB, 9C or 28A of this Act (amendment or correction of return under section 8 or 8A of this Act), or

(b)section 12ABA(3)(a), 12ABB(6)(a), 28B(4)(a), 30B(2)(a), 33A(4)(a) or 50(9)(a) of this Act (amendment of partner’s return to give effect to amendment or correction of partnership return),

is payable (or repayable) on or before the day specified by the relevant provision of Schedule 3ZA to this Act.]

[F550(5A)Where a determination under section 28C of this Act which has effect as a person’s self-assessment is superseded by his self-assessment under section 9 of this Act, any amount of tax which is payable or repayable by virtue of the supersession shall be payable or (as the case may be) repayable on or before the day given by subsection (3) or (4) above.]

(6)Any amount of income tax or capital gains tax which is payable by virtue of an assessment made [F551otherwise than under section 9 of this Act shall, unless otherwise provided,] be payable on the day following the end of the period of 30 days beginning with the day on which the notice of assessment is given.

(7)In this section any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income.

[F552But such a reference does not include income tax repaid on a claim for repayment of income tax which—

(a)is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or

(b)has been deducted at source from income to which section 532, 533, 536 or 537 of that Act (certain sources of income exempt from income tax) applies.]

[F553(8)[F554PAYE regulations] may provide that, for the purpose of determining the amount of the difference mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under [F555PAYE regulations].]]

Textual Amendments

F535S. 59B inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 193 (with s. 198(3)); S.I. 1998/3173, art. 2

F536Words in s. 59B(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 122(2)

F537Words in s. 59B(1) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 377(2)(a), Sch. 3 (with Sch. 2)

F538Words in s. 59B(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 131(2) (with Sch. 7)

F539Words in s. 59B(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 377(2)(b) (with Sch. 2)

F540Words in s. 59B(2)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 131(3) (with Sch. 7)

F541Words in s. 59B(2) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(b)

F542Words in s. 59B(2)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 377(3) (with Sch. 2)

F543Words in s. 59B(2)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 14

F544Word in s. 59B(2)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(d)

F545S. 59B(4ZA)(4ZB) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 5

F546S. 59B(4A) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 127

F547Word in s. 59B(4A)(a) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 14(2)(a)

F548Words in s. 59B(4A)(a) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 14(2)(b)

F549S. 59B(5) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 14(3)

F550S. 59B(5A) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(4)

F551Words in s. 59B(6) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(6)

F552Words in s. 59B(7) inserted (with effect in accordance with Sch. 15 para. 17(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 9

F553S. 59B(8) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 126(2)

F554Words in s. 59B(8) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 131(4) (with Sch. 7)

F555Words in s. 59B(8) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(b)

Modifications etc. (not altering text)

C202S. 59B modified (with application in accordance with Sch. 21 para. 3(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 21 para. 3(3)

C203S. 59B modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

C204S. 59B modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

F55659C Surcharges on unpaid income tax and capital gains tax.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F557Corporation taxU.K.

Textual Amendments

F557Ss. 59D, 59DA and cross-heading substituted for s. 59D (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 29(2); S.I. 1998/3173, art. 2

59D General rule as to when corporation tax is due and payable.U.K.

(1)Corporation tax for an accounting period is due and payable on the day following the expiry of nine months from the end of that period.

(2)If the tax payable is then exceeded by the total of any relevant amounts previously paid (as stated in the relevant company tax return), the excess shall be repaid.

(3)The tax payable means the amount computed in accordance with paragraph 8 of Schedule 18 to the Finance Act 1998.

(4)Relevant amounts previously paid means any of the following, so far as relating to the accounting period in question—

(a)any amount of corporation tax paid by the company and not repaid;

(b)any corporation tax refund surrendered to the company by another group company;

(c)any amount by which the sums available for set off under Step 4 of the calculation in paragraph 8 of Schedule 18 to the Finance Act 1998 (amounts set off against overall tax liability) exceeds the amount against which they may be set off under that provision;

(d)any amount treated as corporation tax paid in respect of profits of the company [F558by virtue of regulations under section 62 of the Finance Act 2004] (deductions from payments to sub-contractors).

(5)This section has effect subject to section 59E.

Textual Amendments

F558Words in s. 59D(4)(d) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 2(2)

Modifications etc. (not altering text)

C209S. 59D applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 455(3), 1184(1) (with Sch. 2)

C210S. 59D(5) modified (17.7.2012) by Finance Act 2012 (c. 14), Sch. 34 para. 12(7) (with Sch. 34 para. 12)

C211S. 59D(5) modified (17.7.2013) by Finance Act 2013 (c. 29), s. 202(12)

C212S. 59D(5) modified (with application in accordance with s. 119(6) of the amending Act) by Finance Act 2014 (c. 26), s. 119(12)

C213S. 59D(5) modified (with application in accordance with Sch. 26 para. 13(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 13(7) (with Sch. 26 para. 13)

59DA Claim for repayment in advance of liability being established.U.K.

(1)This section applies where a company has paid an amount of corporation tax for an accounting period and the circumstances of the company change, so that the company has grounds for believing that the amount paid exceeds its probable tax liability although that liability has not been finally established.

(2)The company may, by notice given to an officer of the Board, claim repayment of the excess.

No such claim may be made before the date which under section 826 of the principal Act (interest on overpaid tax), subject to regulations under section 826A of that Act, is the material date in relation to that tax.

(3)The notice must state—

(a)the amount which the company considers should be repaid, and

(b)its grounds for believing that the amount paid exceeds its probable tax liability.

(4)If the company has appealed against an amendment of an assessment, or an assessment, relating to the tax liability in question, and the appeal has not been finally determined, it may apply to the [F559tribunal] for a determination of the amount which should be repaid to the company pending determination of the liability.

[F560(5)Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).]

(6)If the company makes an application under section 55(3) or (4) (application to postpone payment pending determination of appeal), that application may be combined with an application under subsection (4) above.

(7)If a company makes a claim or application under this section before it has delivered a company tax return for the period in question, any deductions under [F561section 61 of the Finance Act 2004] (deductions from payments to certain subcontractors) shall be disregarded in considering whether the amount paid by the company exceeds its probable tax liability.

(8)This section has effect subject to section 59E.]

Textual Amendments

F561Words in s. 59DA(7) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 3(2)

[F56259E Further provision as to when corporation tax is due and payable.U.K.

(1)The Treasury may by regulations make provision, in relation to companies of such descriptions as may be prescribed, for or in connection with treating amounts of corporation tax for an accounting period as becoming due and payable on dates which fall on or before the date on which corporation tax for that period would become due and payable apart from this section.

(2)Without prejudice to the generality of subsection (1) above, regulations under this section may make provision—

(a)for or in connection with the determination of amounts of corporation tax which are treated as becoming due and payable under the regulations;

(b)for or in connection with the determination of the dates on which amounts of corporation tax are treated as becoming due and payable under the regulations;

(c)for or in connection with the making of payments to the Board in respect of amounts of corporation tax which are treated as becoming due and payable under the regulations;

(d)for or in connection with the determination of the amount of any such payments as are mentioned in paragraph (c) above;

(e)for or in connection with the determination of the dates on which any such payments as are mentioned in paragraph (c) above become due and payable;

(f)for or in connection with any assumptions which are to be made for any purposes of the regulations;

(g)for or in connection with the payment to the Board of interest on amounts of corporation tax which are treated as becoming due and payable under the regulations;

(h)for or in connection with the repayment of amounts paid under the regulations;

(i)for or in connection with the payment of interest by the Board on amounts paid or repaid under the regulations;

(j)with respect to the furnishing of information to the Board;

(k)with respect to the keeping, production or inspection of any books, documents or other records;

(l)for or in connection with the imposition of such requirements as the Treasury think necessary or expedient for any purposes of the regulations;

(m)for or in connection with appeals in relation to questions arising under the regulations.

(3)Regulations under this section may make provision—

(a)for amounts of corporation tax for an accounting period to be treated as becoming due and payable on dates which fall within the accounting period;

(b)for payments in respect of any such amounts of corporation tax for an accounting period as are mentioned in paragraph (a) above to become due and payable on dates which fall within the accounting period.

(4)Where interest is charged by virtue of regulations under this section on any amounts of corporation tax for an accounting period which are treated as becoming due and payable under the regulations, the company shall, in such circumstances as may be prescribed, be liable to a penalty not exceeding twice the amount of that interest.

(5)Regulations under this section—

(a)may make such modifications of any provisions of the Taxes Acts, or

(b)may apply such provisions of the Taxes Acts,

as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.

(6)Regulations under this section which apply any provisions of the Taxes Acts may apply those provisions either without modifications or with such modifications as the Treasury think necessary or expedient for or in connection with giving effect to the provisions of this section.

(7)Regulations under this section—

(a)may make different provision for different purposes, cases or circumstances;

(b)may make different provision in relation to companies or accounting periods of different descriptions;

(c)may make such supplementary, incidental, consequential or transitional provision as appears to the Treasury to be necessary or expedient.

(8)Subject to subsection (9) below, regulations under this section may make provision in relation to accounting periods beginning before (as well as accounting periods beginning on or after) the date on which the regulations are made.

(9)Regulations under this section may not make provision in relation to accounting periods ending before the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (corporation tax self-assessment).

(10)In this section—

(11)Any reference in this section to corporation tax includes a reference—

(a)to any amount due from a company under [F563section 455 [F564or 464A] of CTA 2010 (charge to tax in case of loan [F565or benefit] to participator)] as if it were an amount of corporation tax chargeable on the company;

[F566(b)to any sum charged on a company at step 5 in section 371BC(1) of TIOPA 2010 (controlled foreign companies) as if it were an amount of corporation tax;]

[F567(c)to any sum chargeable on a company under [F568section 330(1) of CTA 2010] (supplementary charge in respect of ring fence trades) as if it were an amount of corporation tax chargeable on the company];

[F569(d)to the bank levy where treated as an amount of corporation tax chargeable on a company by paragraph 50 or 51 of Schedule 19 to the Finance Act 2011 (the bank levy).]

[F570(12)Without prejudice to the generality of any provision above—

(a)in relation to cases where the bank levy is treated as an amount of corporation tax chargeable on a company, regulations under this section may make provision—

(i)for amounts of the bank levy to be treated as becoming due and payable on dates which fall within the chargeable period (within the meaning of Schedule 19 to the Finance Act 2011);

(ii)for payments in respect of any such amounts of the bank levy as are mentioned in sub-paragraph (i) to become due and payable on dates which fall within that period;

(b)in relation to cases where a company on which the bank levy is treated as an amount of corporation tax chargeable for an accounting period has made payments in respect of corporation tax for that period, regulations under this section may make provision for or in connection with determining the extent to which those payments are to be treated as being payments of the bank levy;

(c) in relation to cases where a company (“ the relevant company ”) has made payments in respect of corporation tax for an accounting period wholly or partly on the assumption that the bank levy will be treated as an amount of corporation tax chargeable on the relevant company for that period, regulations under this section may make provision for or in connection with treating those payments (wholly or partly) to have been made by another company if it turns out that the bank levy is not to be treated as an amount of corporation tax chargeable on the relevant company for that period;

(d)where regulations under this section impose a requirement within subsection (2)(j) above to furnish information for purposes related to the bank levy, the regulations may make provision for or in connection with applying Part 7 of Schedule 36 to the Finance Act 2008 in whole or in part (with or without modification) as if the requirement to furnish the information were contained in an information notice within the meaning of that Schedule.]]

Textual Amendments

F562S. 59E inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 30(1)

F563Words in s. 59E(11)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 155(a) (with Sch. 2)

F564Words in s. 59E(11)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 9(a), 12

F565Words in s. 59E(11)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 9(b), 12

F566S. 59E(11)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 12 (with Sch. 20 para. 50(9))

F567S. 59E(11)(c) added (24.7.2002) by Finance Act 2002 (c. 23), s. 92(2)

F568Words in s. 59E(11)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 155(b) (with Sch. 2)

F569S. 59E(11)(d) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 58(2)

F570S. 59E(12) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 58(3)

Modifications etc. (not altering text)

C214S. 59E restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 826(7E) (as inserted (with effect in accordance with Sch. 4 para. 5(5)(6) of the amending Act) by Finance Act 1998 (c. 36), Sch. 4 para. 5(4); S.I. 1998/3173, art. 2)

[F57159FArrangements for paying tax on behalf of group membersU.K.

(1)An officer of Revenue and Customs may enter into arrangements for the specified purpose with some or all of the members of a group.

(2)For the purposes of subsection (1), arrangements entered into with some or all of the members of a group are for “the specified purpose” if they are arrangements for one of those members to discharge any liability of each of those members to pay corporation tax for the accounting periods to which the arrangements relate.

(3)For the purposes of this section, a company and all its 51% subsidiaries form a group and, if any of those subsidiaries has 51% subsidiaries, the group includes them and their 51% subsidiaries, and so on.

(4)Arrangements entered into under subsection (1)—

(a)may make provision in relation to cases where companies become or cease to be members of a group,

(b)may make provision in relation to the discharge of liability to pay interest or penalties,

(c)may make provision in relation to the discharge of liability to pay any amount within subsection (6),

(d)may make provision for or in connection with the termination of the arrangements, and

(e)may make such supplementary, incidental, consequential or transitional provision as is necessary for the purposes of the arrangements.

(5)Arrangements entered into under subsection (1)—

(a)do not affect the liability to corporation tax, or to pay corporation tax, of any company to which the arrangements relate, and

(b)do not affect any other liability under the Tax Acts of any company to which the arrangements relate.

(6)The following amounts are within this subsection—

(a)an amount due from a company under section 455 [F572or 464A] of CTA 2010 (charge to tax in case of loan [F573or benefit] to participator in close company) as if it were an amount of corporation tax chargeable on the company, and

[F574(b)a sum charged on a company at step 5 in section 371BC(1) of TIOPA 2010 (controlled foreign companies) as if it were an amount of corporation tax, and]

[F575(c)the bank levy where treated as an amount of corporation tax chargeable on a company by paragraph 50 or 51 of Schedule 19 to the Finance Act 2011 (the bank levy)].]

Textual Amendments

F571S. 59F inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 79 (with Sch. 9 paras. 1-9, 22)

F572Words in s. 59F(6)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 10(a), 12

F573Words in s. 59F(6)(a) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 10(b), 12

F574S. 59F(6)(b) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 13 (with Sch. 20 para. 50(9))

F575S. 59F(6)(c) and preceding word inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 59

[F57659FAExit charge payment plansU.K.

(1)Schedule 3ZB contains provisions about exit charge payment plans in accordance with which companies may defer payment of certain corporation tax.

(2)Parts 1 and 2 of the Schedule each make provision about the circumstances in which an exit charge payment plan may be entered into, and about determining the amount of corporation tax that may be deferred—

(a)see Part 1 in relation to a company which ceases to be resident in the United Kingdom, and

(b)see Part 2 in relation to a company which is not resident in the United Kingdom but which carries on, or has carried on, a trade in the United Kingdom through a permanent establishment there.

(3)Part 3 of the Schedule contains provision about—

(a)entering into an exit charge payment plan,

(b)the effect of such a plan,

(c)the content of such a plan, and

(d)the methods in accordance with which tax deferred under such a plan may be paid.]

Textual Amendments

F576S. 59FA inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 2

Yn ddilys o 11/07/2019

[F57759FB CT payment plans for tax on certain transactions with EEA residentsU.K.

Schedule 3ZC makes provision enabling a company that is liable to pay corporation tax arising in connection with certain transactions to defer payment of the tax by entering into a CT payment plan.]

Textual Amendments

F577S. 59FB inserted (retrospective and with effect in accordance with Sch. 7 para. 4(1)(a) of the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 1

[F578Managed payment plans]U.K.

Textual Amendments

F578S. 59G cross-heading inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 3

[F57959GManaged payment plansU.K.

(1)This section applies if a person (“P”) has entered into a managed payment plan in respect of—

(a)an amount on account of income tax which is to become payable in accordance with section 59A(2),

(b)an amount of income tax or capital gains tax which is to become payable in accordance with section 59B, or

(c)an amount of corporation tax which is to become payable in accordance with section 59D.

(2)P enters into a managed payment plan in respect of an amount if—

(a)P agrees to pay, and an officer of Revenue and Customs agrees to accept payment of, the amount by way of instalments,

(b)the instalments to be paid before the due date are balanced by the instalments to be paid after it (see section 59H), and

(c)the agreement meets such other requirements as may be specified in regulations made by the Commissioners for Her Majesty's Revenue and Customs.

(3)But this section does not apply, in the case of an amount of corporation tax, if an arrangement under section 59F has been made in relation to the amount.

(4)If P pays all of the instalments in accordance with the plan, P is to be treated as having paid, on the due date, the total of those instalments.

(5)If P—

(a)pays one or more instalments in accordance with the plan, but

(b)fails to pay one or more later instalments in accordance with it,

P is to be treated as having paid, on the due date, the total of the instalments paid before the failure (but this is subject to subsection (6)).

(6)If—

(a)subsection (5) applies in a case in which the first failure to pay an instalment occurs before the due date, and

(b)P would (in the absence of a managed payment plan) be entitled to be paid interest on any amount paid before that date,

then, despite that subsection, P is entitled to be paid that interest.

(7)If—

(a)subsection (5) applies,

(b)P makes one or more payments after the due date (whether or not in accordance with the plan), and

(c)an officer of Revenue and Customs gives P a notice specifying any or all of those payments,

P is not liable to a penalty or surcharge for failing to pay the amount of the specified payments on or before the due date.

(8)Regulations under this section may make different provision for different cases.

(9)In this section “the due date”, in relation to an amount mentioned in subsection (1), means the date on which it becomes payable.

Textual Amendments

F579Ss. 59G, 59H inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 80 (with Sch. 9 paras. 1-9, 22)

59HBalancing of instalments for the purposes of section 59GU.K.

(1)Subsection (2) applies for the purposes of section 59G(2)(b).

(2)The instalments to be paid before the due date are balanced by those to be paid after it if the time value of the instalments to be paid before that date is equal, or approximately equal, to the time value of the instalments to be paid after it.

(3)The time value of the instalments to be paid before the due date is the total of the time value of each of the instalments to be paid before that date (and the time value of the instalments to be paid after that date is to be read accordingly).

(4)The time value of an instalment is—

where—

A is the amount of the instalment, and

T is the number of days before, or after, the due date that the instalment is to be paid.

(5)The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for the purpose of determining when an amount is approximately equal to another amount.

(6)Regulations under this section may make different provision for different cases.]

Textual Amendments

F579Ss. 59G, 59H inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 80 (with Sch. 9 paras. 1-9, 22)

PART VIU.K. COLLECTION AND RECOVERY

Modifications etc. (not altering text)

C216Pt. 6 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

C217Pt. 6: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(a)

C218Pt. 6 modified (1.8.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for remaining purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 2 para. 7(1); S.I. 2002/1727, art. 2

C220Pt. 6 applied (with modifications) (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), art. 1(2), Sch. I paras. 2(2), 4(3); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2

C221Pt. 6 applied (with modifications) (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 1 paras. 2(2), 4(3); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

C222Pt. 6 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

C223Pt. 6 applied (with modifications) by The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (S.I. 1994/1882), reg. 7A(4) (as inserted (6.4.2003) by S.I. 2003/672, regs. 1(1), 6)

C224Pt. 6 applied (with modifications) by The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994 (S.I. 1994/271), reg. 7A(4) (as inserted (6.4.2003) by S.I. 2003/672, regs. 1(1), 11)

C225Pt. 6 modified (6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 29(3), 61; S.I. 2002/1727, art. 2

C227Pt. 6 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C229Pt. 6 modified (1.1.2005 for specified purposes, 6.4.2005 in so far as not already in force) by Child Trust Funds Act 2004 (c. 6), ss. 21(11), 27; S.I. 2004/2422, art. 2; S.I. 2004/3369, art. 2(1)(2)(4)

C231Pt. 6 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29K (as inserted (6.8.2007) by S.I. 2007/2068, regs. 1, 2)

C232Pt. 6 applied (with modifications) by The Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97K (as inserted (6.8.2007) by S.I. 2007/2069, regs. 1, 2)

C233Pt. 6 modified by Social Security Administration Act 1992 (c. 5), Sch. 3A para. 5 (as inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 133(2), 170; S.I. 2008/3137, art. 2)

C234Pt. 6 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C237Pt. 6 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 29(2)

C240Pt. 6 applied (with modifications) by The Income Tax (Pay as You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZE(1) (as inserted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2014 (c. 26), s. 17(1)(5))

60 Issue of demand notes and receipts. U.K.

(1)Every collector shall, when the tax becomes due and payable, make demand of the respective sums given to him in charge to collect, from the persons charged therewith, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.

(2)On payment of the tax, the collector shall if so requested give a receipt.

Modifications etc. (not altering text)

C241 S. 60 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C242 S. 60 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C243S. 60(1)(2) applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

Distraint and poindingU.K.

61 Distraint by collectors. U.K.

(1)If a person neglects or refuses to pay the sum charged, upon demand made by the collector, [F580the collector may distrain upon the goods and chattels of the person charged (in this section referred to as “the person in default”.]

(2)For the purpose of levying any such distress, [F581a justice of the peace, on being satisfied by information on oath that there is reasonable ground for believing that a person is neglecting or refusing to pay a sum charged, may issue a warrant in writing authorising a collector to] break open, in the daytime, any house or premises, calling to his assistance any constable.

Every such constable shall, when so required, aid and assist the collector in the execution of the warrant and in levying the distress in the house or premises.

(3)A levy or warrant to break open shall be executed by, or under the direction of, and in the presence of, the collector.

(4)A distress levied by the collector shall be kept for five days, at the costs and charges of a person [F582in default].

(5)If the person [F583in default] does not pay the sum due, together with the costs and charges F584. . . , the distress shall be appraised by [F585one or more independent persons appointed by the collector], and shall be sold by public auction by the collector for payment of the sum due and all costs and charges.

F586. . . Any overplus coming by the distress, after the deduction of the costs and charges and of the sum due, shall be restored to the owner of the goods distrained.

[F587(6)The Treasury may by regulations make provision with respect to—

(a)the fees chargeable on or in connection with the levying of distress, and

(b)the costs and charges recoverable where distress has been levied;

and any such regulations shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.]

[F588(7)This section extends only to Northern Ireland.]

Textual Amendments

F580Words in s. 61(1) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(2)(7); S.I. 1994/87, art. 2

F581Words in s. 61(2) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(3)(7); S.I. 1994/87, art. 2

F582Words in s. 61(4) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(4)(7); S.I. 1994/87, art. 2

F583Words in s. 61(5) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(5)(a)(7); S.I. 1994/87, art. 2

F584Words in s. 61(5) omitted (1.2.1994) by virtue of Finance Act 1989 (c. 26), s. 152(5)(b)(7); S.I. 1994/87, art. 2

F585Words in s. 61(5) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(5)(c)(7); S.I. 1994/87, art. 2

F586Words in s. 61(5) omitted (1.2.1994) by virtue of Finance Act 1989 (c. 26), s. 152(5)(d)(7); S.I. 1994/87, art. 2

Modifications etc. (not altering text)

C244 S. 61 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C245S. 61 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

C246S. 61 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

62 Priority of claim for tax.U.K.

(1)[F589If at any time at which any goods or chattels belonging to any person (in this section referred to as “the person in default”) are] liable to be taken by virtue of any execution or other process, warrant, or authority whatever, or by virtue of any assignment, on any account or pretence whatever, except at the suit of the landlord for rent, [F589the person in default is in arrears in respect of any such claims as are referred to in subsection (1A) below, the goods or chattels may not be so taken unless on demand made by the collector] the person at whose suit the execution or seizure is made, or to whom the assignment was made, pays or causes to be paid to the collector, before the sale or removal of the goods or chattels, all [F589such sums as have fallen due at or before the date of seizure].

[F590(1A)The sums referred to in subsection (1) above are—

(a)sums due from the person in default on account of deductions of income tax from [F591taxable earnings (as defined by section 10 of ITEPA 2003)] paid during the period of twelve months next before the date of seizure, being deductions which the person in default was liable to make under [F592PAYE regulations] less the amount of the repayments of income tax which he was liable to make during that period; and

(b)sums due from the person in default in respect of deductions required to be made by him for that period under [F593section 61 of the Finance Act 2004] (sub-contractors in the construction industry).]

(2)[F594If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the collector may] distrain the goods and chattels notwithstanding the seizure or assignment, and [F594may proceed] to the sale thereof, as prescribed by this Act, for the purpose of obtaining payment of the whole of [F594those sums], and the reasonable costs and charges attending such distress and sale, and every collector so doing shall be indemnified by virtue of this Act.

F595(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F596(4)This section does not extend to England and Wales.]

Textual Amendments

F589Words in s. 62(1) substituted by Finance Act 1989 (c. 26), s. 153(2).

F590S. 62(1A) inserted by Finance Act 1989 (c. 26), s. 153(3).

F591Words in s. 62(1A)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 132(a) (with Sch. 7)

F592Words in s. 62(1A)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 132(b) (with Sch. 7)

F593Words in s. 62(1A)(b) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 4(2)

F594Words in s. 62(2) substituted by Finance Act 1989 (c. 26), s. 153(4).

F595 A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch.8 para.17. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

F59763Recovery of tax in ScotlandU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F597S. 63 omitted (23.11.2009) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 12(a); S.I. 2009/3024, art. 3 (with art. 4)

F59863A Sheriff officer’s fees and outlays.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

64Priority of claim for tax in Scotland. U.K.

(1)[F599If at any time at which any movable goods and effects belonging to any person (in this section referred to as “the person in default”) are] liable to be taken by virtue of any F600... diligence whatever, or by any assignation, [F601the person in default is in arrears in respect of any such sums as are referred to in subsection (1A) below, the goods and effects may not be so taken unless on demand made by the collector] the person proceeding to take the said goods and effects pays [F601such sums as have fallen due at or before the date of poinding or, as the case may be, other diligence or assignation].

[F602(1A)The sums referred to in subsection (1) above are—

(a)sums due from the person in default on account of deductions of income tax from [F603taxable earnings (as defined by section 10 of ITEPA 2003)] paid during the period of twelve months next before the date of poinding, being deductions which the person in default was liable to make under [F604PAYE regulations] less the amount of the repayments of income tax which he was liable to make during that period; and

(b)sums due from the person in default in respect of deductions required to be made by him for that period under [F605section 61 of the Finance Act 2004] (sub-contractors in the construction industry).]

(2)[F606If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the sums shall], notwithstanding any [F606proceedings] for the purpose of taking the said moveable goods and effects, be recoverable by poinding and selling the said moveable goods and effects under warrant obtained in conformity with the provisions contained in section 63 above.

F607(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F599Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(a).

F600Words in s. 64(1) repealed (S.) (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), Sch. 6 Pt. 1 (with s. 223); S.S.I. 2009/67, art. 3(2)(3), Sch. 2 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))

F601Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(b)(c).

F602S. 64(1A) inserted by Finance Act 1989 (c. 26), s. 155(3)

F603Words in s. 64(1A)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 134(a) (with Sch. 7)

F604Words in s. 64(1A)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 134(b) (with Sch. 7)

F605Words in s. 64(1A)(b) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 6(2)

F606Words in s. 64(2) substituted by Finance Act 1989 (c. 26), s. 155(4)(a)(b).

F607 A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch.8 para.18. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

Court proceedingsU.K.

65 Magistrates’ courts. U.K.

(1)[F608Any amount due and payable by way of income tax, capital gains tax or corporation tax which does not exceed £2,000] shall, without prejudice to any other remedy, be recoverable summarily as a civil debt by proceedings commenced in the name of a collector.

(2)All or any of the sums due in respect of tax from any one person and payable to any one collector (being sums which are by law recoverable summarily) may, whether or not they are due under one assessment, be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document as aforesaid shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.

(3)Proceedings under this section F609... may be brought in England and Wales at any time within one year from the time when the matter complained of arose.

(4)It is hereby declared that in subsection (1) above the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable [F610in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981].

[F611(5)The Treasury may by order made by statutory instrument increase the [F612sum] specified in sub-section (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.]

Subordinate Legislation Made

P1S. 65: power exercised (11.9.1989) by S.I. 1989/1300.

P2S. 65(5): power exercised (16.7.1991) by S.I.1991/1625.

Textual Amendments

F608Words in s. 65(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 30(2); S.I. 1998/3173, art. 2

F609Words in s. 65(3) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 30(3), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F612Word in s. 65(5) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 30(4); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C247S. 65 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C248Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))

66 County courts.U.K.

(1)[F613Tax due and payable F614... may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980,] without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings [F615in England and Wales in the county court or in Northern Ireland] in a county court F616... .

F617(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F618(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F619(3)In this section as it applies in Northern Ireland the expression “county court” shall mean a county court held for a division under the County Courts (Northern Ireland) Order 1980.]

(4)Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this section, and Part III of the County Courts [F620(Northern Ireland) Order 1980] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland.

Textual Amendments

F613Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F614Words in s. 66(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))

F615Words in s. 66(1) inserted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 132; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

F616Words in s. 66(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(2)(a) (with s. 137(7))

F617S. 66(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(2)(b) (with s. 137(7))

F618S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I

F619S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F620S.I. 1980/397 (N.I.3), art 68(2), Sch. 1 Part II with effect from 19 April 1980.

Modifications etc. (not altering text)

C248Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))

C249 S. 66 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 66 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits)

C250S. 66 extended by S.I. 1991/724, art. 2(1)(f)

C251Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

C252S. 66 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

67 Inferior courts in Scotland.U.K.

(1)In Scotland, [F621tax due and payable F622...] may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings commenced in the name of a collector in the sheriff court F623... .

[F624(1A)An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.]

(2)Sections 65 and 66 above shall not apply in Scotland.

Textual Amendments

F621Words in s. 67(1) substituted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(2)

F622Words in s. 67(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))

F623 Sheriff's small debt court abolished from 1 September 1976 by Sheriff Courts (Scotland) Act 1971 (c.58), s.35(2). Words omitted repealed by Finance Act 1976 (c. 40), s.58(1), Sch.15 Part III from that date..

F624S. 67(1A) inserted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(3)

Modifications etc. (not altering text)

C248Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))

C251Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

C253S. 67 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

68 High Court, etc.U.K.

(1)Any tax may be sued for and recovered from the person charged therewith in the High Court as a debt due to the Crown, or by any other means whereby any debt of record or otherwise due to the Crown can, or may at any time, be sued for and recovered, as well as by the other means specially provided by this Act for levying the tax.

(2)All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer .

Modifications etc. (not altering text)

C251Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

C254 S. 68 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 68 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

C255S. 68 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

SupplementalU.K.

[F62669 Recovery of penalty F625... or interestU.K.

(1)This section applies to—

(a)penalties imposed under Part 2, 5A or 10 of this Act or Schedule 18 to the Finance Act 1998;

[F627(b)penalties imposed under any paragraph of Schedule 56 to the Finance Act 2009 in respect of an amount falling within any of the following items of the Table in paragraph 1 of that Schedule—

(i)item 1, 12, 18 or 19, or

(ii)insofar as the tax falls within item 1, item 17, 23 or 24;]

(c)interest charged under any provision of this Act (or recoverable as if it were interest so charged)[F628; and

(d)interest charged under section 101 of the Finance Act 2009].

(2)An amount by way of penalty F629... or interest to which this section applies shall be treated for the purposes of the following provisions as if it were an amount of tax.

(3)Those provisions are—

(a)sections 61, 63 and 65 to 68 of this Act;

(b)section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court: restriction of set-off or counterclaim where proceedings, or set-off or counterclaim, relate to tax) and any rules of court imposing any such restriction;

(c)section 35(2)(b) of that Act as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland).]

Textual Amendments

F626S. 69 substituted (11.5.2001) by Finance Act 2001 (c. 9), s. 89(2) (with s. 89(2))

Modifications etc. (not altering text)

C256 S. 69 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C257S. 69 applied (with modifications) by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

C258S. 69 modified by Finance Act 1989 (c. 26), s. 157(5)

C259S. 69 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

70 Evidence.U.K.

F630(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F631(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F632(3)[F633A certificate of the inspector or any other officer of the Board that it has been determined that tax carries interest under section 88 of this Act, together with a certificate of the collector that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence—

(a)that interest is chargeable on the tax from the date when for the purposes of section 88 of this Act the tax ought to have been paid, and

(b)that the sum mentioned in the certificate is unpaid and is due to the Crown;

and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.]]

(4)A written statement as to the wages, salaries, fees, and other [F634earnings or amounts treated as earnings] paid for any period to the person against whom proceedings are brought under section 65, 66 or 67 of this Act, purporting to be signed by his employer for that period or by any responsible person in the employment of the employer, shall in such proceedings be prima facie evidence that the wages, salaries, fees and other [F634earnings or amounts treated as earnings] therein stated to have been paid to the person charged have in fact been so paid.

F635(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F636(5)In subsection (4) “earnings or amounts treated as earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of ITEPA 2003).]

Textual Amendments

F630S. 70(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 1

F631S. 70(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 1

F633S. 70(3) ceases to have effect (with effect in accordance with s. 199(2)(3) of the amending Act) by virtue of Finance Act 1994 (c. 9), Sch. 19 para. 21(2); S.I. 1998/3173, art. 2

F634Words in s. 70(4) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 135(3) (with Sch. 7)

F635S. 70(5) repealed by Finance Act 1989 (c. 26), s. 187, Sch. 17 Part VIII

F636S. 70(5) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 135(4) (with Sch. 7)

Modifications etc. (not altering text)

C262 S. 70 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 70 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

[F63770A Payments by cheque.U.K.

(1)For the purposes of this Act and the provisions mentioned in subsection (2) below, where—

(a)any payment to an officer of the Board or the Board is made by cheque, and

(b)the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the officer or the Board.

(2)The provisions are—

(a)sections 824 to 826 of the principal Act (repayment supplements and interest on tax overpaid); F638...

(b)section 283 of the 1992 Act (repayment supplements)[F639; and

(c)section 102 of the Finance Act 2009 (repayment interest)].

[F640(3)This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).]]

Textual Amendments

F637S. 70A inserted (with effect in accordance with s. 199(2)(3), Sch. 19 para. 22(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 22(1); S.I. 1998/3173, art. 2

F640S. 70A(3) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 95(7)

Modifications etc. (not altering text)

C263S. 70A applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

PART VIIU.K. PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.

Income TaxU.K.

71 Bodies of persons.U.K.

(1)F641... every body of persons shall be chargeable to income tax in like manner as any person is chargeable under the Income Tax Acts.

(2)Subject to section 108 of this Act, the chamberlain or other officer acting as treasurer, auditor or receiver for the time being of any body of persons chargeable to income tax shall be answerable for doing all such acts as are required to be done under the Income Tax Acts for the purpose of the assessment of the body and for payment of the tax.

(3)Every such officer as aforesaid may from time to time retain, out of any money coming into his hands on behalf of the body, so much thereof as is sufficient to pay the income tax charged upon the body, and shall be indemnified for all such payments made in pursuance of the Income Tax Acts .

Textual Amendments

F641Words in s. 71(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 304, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Modifications etc. (not altering text)

C264 S. 71 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

F64272 Trustees, guardians, etc., of incapacitated persons.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F642S. 72 omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(b)

F64373 Further provision as to infants.E+W+N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F643S. 73 omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(1)(c)

74 Personal representatives.U.K.

(1)If a person chargeable to income tax dies, the executor or administrator of the person deceased shall be liable for the tax chargeable on such deceased person, and may deduct any payments made under this section out of the assets and effects of the person deceased .

(2)On neglect or refusal of payment, any person liable under this section may be proceeded against in like manner as any other defaulter .

Modifications etc. (not altering text)

C266 S. 74 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C268S. 74 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)

75 Receivers appointed by a court. U.K.

(1)A receiver appointed by any court in the United Kingdom which has the direction and control of any property in respect of which income tax is charged in accordance with the provisions of the Income Tax Acts shall be assessable and chargeable with the tax in like manner and to the like amount as would be assessed and charged if the property were not under the direction and control of the court.

(2)Every such receiver shall be answerable for doing all matters and things required to be done under the Income Tax Acts for the purpose of assessment and payment of income tax .

Modifications etc. (not altering text)

C269 S. 75 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C270S. 75 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C272S. 75 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)

F64476 Protection for certain trustees, agents and receivers. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Capital gains taxU.K.

77 Application of Part VII to capital gains tax. U.K.

(1)This Part of this Act (except section 76 above) shall apply in relation to capital gains tax as it applies in relation to income tax F645. . . , and subject to any necessary modifications.

(2)This Part of this Act as applied by this section shall not affect the question of who is the person to whom chargeable gains accrue, or who is chargeable to capital gains tax, so far as that question is relevant for the purposes of any exemption, or of any provision determining the rate at which capital gains tax is chargeable.

Textual Amendments

F645 Words omitted repealed (for 1973—74 et seq.) by Finance Act 1971 (c. 68), ss. 37, 38, Sch.14 Part II.

Modifications etc. (not altering text)

F64677A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F646S. 77A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.19. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[F647PART 7AU.K.Holders of licences under the Petroleum Act 1998

Textual Amendments

F647Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 2 (with Sch. 9 paras. 1-9, 22)

Licence-holders' liabilities for tax assessed on non-UK residentsU.K.

77BPre-conditions for serving secondary-liability noticeU.K.

(1)Conditions A to E are the pre-conditions for the purposes of section 77C.

(2)Condition A is that tax is assessed on a person not resident in the United Kingdom.

(3)Condition B is that the tax is assessed in reliance on—

(a)section 276 of the 1992 Act,

(b)section 874 of ITTOIA 2005, or

(c)section 1313 of CTA 2009.

(4)Condition C is that the tax assessed is not tax under ITEPA 2003.

(5)Condition D is that—

(a)there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),

(b)there is more than one licence to which the tax assessed is related, or

(c)there is a licence, or more than one licence, to which part of the tax assessed is related but in addition part of the tax assessed is not related to any licence.

(6)Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.

(7)In this Part “licence” means a licence under Part 1 of the Petroleum Act 1998.

77CSecondary-liability noticesU.K.

(1)If each of the pre-conditions (see section 77B) is met, an officer of Revenue and Customs may serve on the holder of the licence concerned, or on the holder of any of the licences concerned, a notice—

(a)that states particulars of the assessment,

(b)that states the amount remaining unpaid and the date when it became payable,

(c)that requires the holder to pay, within 30 days of the service of the notice, the amount for which the holder is liable, and

(d)that, if the amount for which the holder is liable is given by subsection (3) or section 77G(7), gives particulars of how the amount was determined.

(2)For the purposes of subsection (1), the amount for which the holder is liable is the amount remaining unpaid, together with any interest on it under sections 86 and 87A, but this is subject to subsection (3) and section 77G(7).

(3)In a case within section 77B(5)(b) or (c), the amount for which the holder of the licence is liable is given by—

(4)In subsection (3)—

(5)The power under subsection (1) is subject to section 77E (certain pre-1974 cases).

(6)In this Part “secondary-liability notice” means a notice under subsection (1).

77DPayments under secondary-liability noticesU.K.

(1)Any amount which a person is required to pay by a secondary-liability notice may be recovered from the person as if it were tax due and duly demanded from the person.

(2)If a person (“H”) pays any amount which a secondary-liability notice requires H to pay, H may recover the amount from the person on whom the assessment concerned was made.

(3)A payment in pursuance of a secondary-liability notice is not allowed as a deduction in calculating any income, profits or losses for any tax purposes.

77EException for certain pre-1974 casesU.K.

(1)Section 77C(1) does not give power to serve a secondary-liability notice on the holder of a licence if the profits arose, or the chargeable gains accrued, to the assessed person in consequence of a contract made by the holder before 23 March 1973.

(2)The exception under subsection (1) does not apply if—

(a)the assessed person is connected with the holder, or

(b)the contract was substantially varied on or after 23 March 1973.

(3)For the purposes of subsection (2), whether a person is connected with another is determined in accordance with section 1122 of CTA 2010.

[F648Exemption certificatesU.K.

Textual Amendments

F648Ss. 77F-77G and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 3 (with Sch. 9 paras. 1-9, 22)

77FIssue, cancellation and effect of exemption certificatesU.K.

(1)This section applies if there is a person (“T”) who will or might become liable to tax which, if unpaid, could be recovered under this Part from a person (“H”) who is the holder of a licence.

(2)If an officer of Revenue and Customs, on an application made by T, is satisfied that T will comply with any obligations imposed on T by the Taxes Acts, the officer may issue to H a certificate exempting H from section 77C with respect to any tax payable by T.

(3)If a certificate is issued to H under subsection (2), an officer of Revenue and Customs may, by notice in writing to H, cancel the certificate from the date specified in the notice.

(4)The date specified in a notice under subsection (3) may not be earlier than 30 days after the service of the notice.

(5)If a certificate is issued to H under subsection (2), section 77C does not apply to any tax payable by T which becomes due while the certificate is in force.

(6)If a certificate is issued to H under subsection (2) but is subsequently cancelled under subsection (3), section 77C also does not apply to any tax payable by T which—

(a)becomes due after the certificate is cancelled, but

(b)is in respect of profits arising, or chargeable gains accruing, while the certificate is in force.

77GLiabilities for assessments made after exemption certificate cancelledU.K.

(1)Subsection (7) applies if—

(a)each of conditions A to C is met, and

(b)one of conditions D and E is met.

(2)Condition A is that, after the cancellation under section 77F(3) of a certificate issued under section 77F(2) to a person (“H”) who is the holder of a licence, tax related to the licence is assessed on the applicant for the certificate.

(3)Condition B is that the tax is assessed in reliance on—

(a)section 276 of the 1992 Act,

(b)section 874 of ITTOIA 2005, or

(c)section 1313 of CTA 2009.

(4)Condition C is that the tax assessed is not tax under ITEPA 2003.

(5)Condition D is that—

(a)ignoring section 77F, H could be required by a secondary-liability notice to pay all of the tax remaining unpaid under the assessment, and

(b)the profits or chargeable gains in respect of which the assessment is made include (but are not limited to) profits arising, or chargeable gains accruing, while the certificate is in force.

(6)Condition E is that—

(a)as a result of section 77C(3), but ignoring section 77F, H could be required by a secondary-liability notice to pay some, but not all, of the tax remaining unpaid under the assessment, and

(b)the profits or chargeable gains that are—

(i)ones in respect of which the assessment is made, and

(ii)related to the licence,

include (but are not limited to) profits arising, or chargeable gains accruing, while the certificate is in force.

(7)If this subsection applies then, for the purposes of section 77C(1), the amount for which the holder of the licence is liable is the amount given by—

together with a corresponding proportion of any interest due under sections 86 and 87A on the amount remaining unpaid.

(8)In subsection (7)—

[F649Supplementary U.K.

Textual Amendments

F649Ss. 77H-77K and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 4 (with Sch. 9 paras. 1-9, 22)

77HCalculations under sections 77C(3) and 77G(7)U.K.

(1)Subsection (2) applies for the purposes of calculating any of the following amounts of profits or chargeable gains—

(a)L in a calculation under section 77C(3),

(b)CIF in a calculation under section 77G(7), and

(c)CIF + NIF in a calculation under section 77G(7) when it is condition E in section 77G that is met.

(2)The amount is to be calculated as if for the purposes of making a separate assessment in respect of those profits or chargeable gains on the person on whom the assessment was made.

(3)An officer of Revenue and Customs applying subsection (2) is to make all such allocations and apportionments of receipts, expenses, allowances and deductions taken into account, or made, for the purposes of the actual assessment as appear to the officer to be just and reasonable in the circumstances.

F65077IInformationU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

77JMeaning of “related to a licence” as respects tax, or profits or gainsU.K.

(1)Subsections (2) and (3) apply for the purposes of this Part.

(2)An amount of tax is related to a licence if the tax is in respect of profits or chargeable gains related to the licence.

(3)Profits or chargeable gains are related to a licence if they are—

(a)profits from activities authorised by the licence,

(b)profits from activities carried on in connection with activities authorised by the licence, or

(c)profits from, or chargeable gains accruing on the disposal of, exploration or exploitation rights connected with—

(i)activities authorised by the licence, or

(ii)activities carried on in connection with activities authorised by the licence.

(4)In this section—

(a)“designated area” means an area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964,

(b)“exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or a designated area,

(c)“exploration or exploitation rights” means rights to—

(i)assets to be produced by exploration or exploitation activities,

(ii)interests in such assets, or

(iii)the benefit of such assets,

(d)any reference to the disposal of exploration or exploitation rights includes a reference to the disposal of unlisted shares deriving their value, or the greater part of their value, directly or indirectly from such rights,

(e)“shares” includes—

(i)stock, and

(ii)securities not creating or evidencing a charge on assets,

(f)“unlisted shares” means shares that are not listed on a recognised stock exchange, and

(g)“recognised stock exchange” has the meaning given by section 1005(1) and (2) of ITA 2007.

77KOther definitions in Part 7AU.K.

(1)This section applies for the purposes of this Part.

(2)“Licence” has the meaning given by section 77B(7).

(3)“Secondary-liability notice” has the meaning given by section 77C(6).]]

PART VIIIU.K. CHARGES ON NON-RESIDENTS

Income taxU.K.

F65178 Method of charging non-residents.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F65179 Profits from branch or agency. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F65180 Charge on percentage of turnover. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F65181 Taxation on basis of merchanting profit. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F65182 Savings. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F65183 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

Capital gains taxU.K.

F65184 Gains from branch or agency.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

Corporation taxU.K.

F65185 Application of Part VIII to corporation tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F651Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)

F65285A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F652S. 85A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.20. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

PART IXU.K. INTEREST ON OVERDUE TAX

Modifications etc. (not altering text)

C278Pt. IX applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by Finance Act 1993 (c. 34), s. 122(2)(3)

C279Pt. 9 applied by Taxation of Chargeable Gains Act 1992 (c. 12), s. 281(5)(a) (as substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 paras. 15(2), 17)

C280Pt. 9 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

[F65386 Interest on overdue income tax and capital gains tax.U.K.

(1)The following, namely—

(a)any amount on account of income tax which becomes due and payable in accordance with section 59A(2) of this Act, and

(b)any income tax or capital gains tax which becomes due and payable in accordance with section 55 or 59B of this Act,

shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the relevant date until payment.

(2)For the purposes of subsection (1)(a) above the relevant date is whichever of the dates mentioned in section 59A(2) of this Act is applicable; and for the purposes of subsection (1)(b) above the relevant date is—

(a)in any such case as is mentioned in subsection (3) of section 59B of this Act, the last day of the period of three months mentioned in that subsection; and

(b)in any other case, the date mentioned in subsection (4) of that section.

(3)Subsection (1) above applies even if the relevant date is a non-business day within the meaning of [F654section 92] of the Bills of Exchange Act 1882.

(4)Subsection (5) below applies where as regards a year of assessment—

(a)any person makes a claim under subsection (3) or (4) of section 59A of this Act in respect of the amounts (the section 59A amounts) payable by him in accordance with subsection (2) of that section, and

(b)an amount (the section 59B amount) becomes payable by him

[F655(i)] in accordance with section 59B(3), (4) or (5) of this Act [F656or

(ii)in accordance with section 59B(6) of this Act in respect of income tax assessed under section 29 of this Act].

(5)Interest shall be payable under this section as if each of the section 59A amounts had been equal to—

(a)the aggregate of that amount and 50 per cent. of the section 59B amount, or

(b)the amount which would have been payable in accordance with subsection (2) of section 59A of this Act if the claim under subsection (3) or (4) of that section had not been made,

whichever is the less.

(6)In determining for the purposes of subsections (4) and (5) above what amount (if any) is payable by any person in accordance with section 59B(3), (4) or (5) of this Act [F657or, in respect of income tax assessed under section 29 of this Act, in accordance with section 59B(6) of this Act]—

(a)it shall be assumed that both of the section 59A amounts have been paid, and

(b)no account shall be taken of any amount which has been paid on account otherwise than under section 59A(2) of this Act or is payable by way of capital gains tax.

(7)Subsection (8) below applies where as regards any person and a year of assessment—

(a)amounts (the section 59A amounts) become payable by him in accordance with section 59A(2) of this Act, and

(b)an amount (the section 59B amount) becomes repayable to him in accordance with section 59B (3), (4) or (5) of this Act.

(8)So much of any interest payable under this section on either of the section 59A amounts as is not attributable to the amount by which that amount exceeds 50 per cent. of the section 59B amount shall be remitted.

(9)In determining for the purposes of subsections (7) and (8) above what amount (if any) is repayable to any person in accordance with section 59B(3), (4) or (5) of this Act, no account shall be taken of any amount which has been paid on account otherwise than under section 59A(2) of this Act or is payable by way of capital gains tax.]

Textual Amendments

F653S. 86 substituted (with effect in accordance with ss. 103(7), 110(2)-(4) of the amending Act) by Finance Act 1995 (c. 4), s. 110(1)

F654Words in s. 86(3) substituted (29.4.1996) by Finance Act 1996 (c. 8), s. 131(2)

F655Words in s. 86(4)(b) renumbered as s. 86(4)(b)(i) (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 3(2)

F656S. 86(4)(b)(ii) and preceding word inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 3(2)

F657Words in s. 86(6) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 3(3)

Modifications etc. (not altering text)

C281S. 86 modified by Income and Corporation Taxes Act 1988 (c. 1), s. 767B(1)(a) (as inserted (with effect in accordance with s. 135(6) of the amending Act) by Finance Act 1994 (c. 9), s. 135(1)(6))

C284S. 86 power to apply (with modifications) conferred by Finance Act 1995 (c. 4), s. 73(4)(c) (as amended (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 16(b)(c))

C285S. 86 (so far as it has effect without the substitutions made by Finance Act 1994, Sch. 19 para. 23 and Finance Act 1995, s. 110) amended (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 1996 (c. 8), Sch. 6 para. 1

C288S. 86 modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 239(1), 1034(1) (with Sch. 2)

C290S. 86 modified by Income Tax Act 2007 (c. 3), s. 257GD (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)

C292S. 86(2) modified by Income Tax Act 2007 (c. 3), s. 257SD (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)

F65886A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F658 S. 86A added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.21. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

[F65987Interest on overdue income tax deducted at sourceU.K.

(1)Income tax which is assessable under Chapter 15 of Part 15 of ITA 2007 carries interest at the rate applicable under section 178 of the Finance Act 1989 from the date when it was due under section 951 of ITA 2007 until payment.

(2)Subsection (1) applies—

(a)whether or not an assessment is made, and

(b)whether or not income tax which is assessed has been paid when the assessment is made.

(3)Subsection (1) applies even if the date when the income tax should have been paid is a non-business day as defined by section 92 of the Bills of Exchange Act 1882.

(4)Subsection (5) applies to any income tax which—

(a)was payable under Chapter 15 of Part 15 of ITA 2007 (collection: deposit-takers, building societies and certain companies) in respect of payments within section 946 of that Act made in a return period,

(b)was not paid on the date when it was due under section 951 of that Act, and

(c)has subsequently been discharged or repaid under section 953 of that Act because the person who made the payments received payments on which it suffered income tax by deduction in a later return period.

(5)The income tax carries interest under subsection (1) from the date when it was due under section 951 of ITA 2007 until the earliest of—

(a)the date when the income tax was paid,

(b)the date when the person delivered a return for the later return period, and

(c)the expiry of 14 days after the end of that period,

but subsection (1) does not otherwise apply to the income tax.

(6)In this section “return period” means a period for which a return is required to be made under Chapter 15 of Part 15 of ITA 2007.]

Textual Amendments

F659S. 87 substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 258 (with Sch. 2)

Modifications etc. (not altering text)

[F66087AInterest on overdue corporation tax etc.U.K.

(1)Corporation tax shall carry interest at the [F661rate applicable under section 178 of the Finance Act 1989] from the date when the tax becomes due and payable (in accordance with [F662section 59D of this Act]) until payment.

(2)Subsection (1) above applies even if the date when the tax becomes due and payable (as mentioned in that subsection) is a non-business day within the meaning of section 92 of the M1Bills of Exchange Act 1882.

(3)In relation to corporation tax assessed [F663or treated as assessed] by virtue of section [F664346(2) or 347(1) of the principal Act, [F665137(4), 139(7) [F666or 190] F667... of the 1992 Act F668... [F669paragraph 75A(2) of Schedule 18 to the Finance Act 1998]]][F670, F671... paragraph 69 of Schedule 29 to the Finance Act 2002] [F672or Chapter 7 of Part 22 of CTA 2010] (which enable unpaid corporation tax assessed on a company to be assessed on other persons in certain circumstances), the reference in subsection (1) above to the date when the tax becomes due and payable is a reference to the date when it became due and payable by the company.

F673(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F674(4A)In a case where—

(a)there is for an accounting period of a company (“the later period”) [F675a non-trading deficit on the company’s loan relationships,]

(b)as a result of a claim under [F676[F677section 389(1) or 459(1)(b) of CTA 2009] the whole or part of the deficit for the later period is set off against profits] of an earlier accounting period (“the earlier period”), and

[F678(c)if the claim had not been made, there would be an amount or, as the case may be, an additional amount of corporation tax for the earlier period which would carry interest in accordance with this section,]

[F679then, for the purposes of the determination at any time of whether any interest is payable under this section or of the amount of interest so payable, the amount mentioned in paragraph (c) above shall be taken to be an amount of unpaid corporation tax for the earlier period except so far as concerns interest for any time after the date on which any corporation tax for the later period became (or, as the case may be, would have become) due and payable [F680as mentioned in subsection (8) below].]]

F681(4B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)A sum assessed on a company by such an assessment as is referred to in [F682section [F6831111(2) of CTA 2010]] (recovery of payment of tax credit or interest on such a payment) shall carry interest at the [F684rate applicable under section 178 of the Finance Act 1989] from the date when the payment of tax credit or interest was made until the sum assessed is paid.

F685[(6)In any case where—

(a)on a claim under [F686section 37 of CTA 2010], the whole or any part of a loss incurred in an accounting period (“the later period”) has been [F687relieved (whether under that section or section 42 of that Act)] for the purposes of corporation tax against profits of a preceding accounting period (“the earlier period”);

(b)the earlier period does not fall wholly within the period of twelve months immediately preceding the later period; and

(c)if the claim had not been made, there would be an amount or, as the case may be, an additional amount of corporation tax for the earlier period which would carry interest in accordance with this section,

then, for the purposes of the determination at any time of whether any interest is payable under this section or of the amount of interest so payable, the amount mentioned in paragraph (c) above shall be taken to be an amount of unpaid corporation tax for the earlier period except so far as concerns interest for any time after the date on which any corporation tax for the later period became (or, as the case may be, would have become) due and payable [F688as mentioned in subsection (8) below].

F689(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F690(8)In subsections (4), (4A) and (6) above, any reference to the date on which corporation tax for an accounting period became, or would have become, due and payable shall be construed on the basis that corporation tax for an accounting period becomes due and payable on the day following the expiry of nine months from the end of the accounting period.]

[F691(9)The power conferred by section 59E of this Act (alteration of date on which corporation tax becomes due and payable) does not include power to make provision in relation to subsection (4), (4A), (6) or (8) above the effect of which would be to change the meaning of references in subsection (4), (4A) or (6) above to the date on which corporation tax for an accounting period became, or would have become, due and payable (as mentioned in subsection (8) above).]]

Textual Amendments

F661Finance Act 1989, s. 179(1)(b) and S.I. 1989/1298.

F662Words in s. 87A(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 24; S.I. 1998/3173, art. 2

F663Words in s. 87A(3) inserted (with effect in accordance with s. 98(2), Sch. 29 para. 9(3)) of the amending Act) by Finance Act 2000 (c. 17), Sch. 28 para. 3(4)(a), Sch. 29 para. 9(2)(a) (with Sch. 29 para. 46(5))

F665Words in s. 87A(3) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(9) (with ss. 60, 101(1), 171, 201(3))

F666Words in s. 87A(3) inserted (with effect in accordance with Sch. 29 para. 9(3) of the amending Act) by Finance Act 2000 (c. 17), Sch. 29 para. 9(2)(b) (with Sch. 29 para. 46(5))

F667Words in s. 87A(3) repealed (with effect in accordance with Sch. 29 para. 4(7) of the amending Act) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(12)

F668Word in s. 87A(3) repealed (with effect in accordance with s. 98(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(11)

F669Words in s. 87A(3) substituted (with effect in accordance with s. 92(7) of the amending Act) by Finance Act 1999 (c. 16), s. 92(5)

F670Words in s. 87A(3) substituted (with effect in accordance with s. 84(1) of the amending Act) by Finance Act 2002 (c. 23), Sch. 29 para. 69(4)

F671Words in s. 87A(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(2)(a), Sch. 3 Pt. 1 (with Sch. 2)

F672Words in s. 87A(3) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(2)(b) (with Sch. 2)

F673S. 87A(4) repealed (with effect in accordance with Sch. 3 para. 4(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 4(2), Sch. 27 Pt. 3(2)

F674S. 87A(4A) inserted (27.7.1993) by 1993 c. 34, s. 170, Sch. 18 para.1

F675Words in s. 87A(4A)(a) substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 1(1)(a) (with Sch. 15)

F676Words in s. 87A(4A)(b) substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 1(1)(b) (with Sch. 15)

F677Words in s. 87A(4A)(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 305 (with Sch. 2 Pts. 1, 2)

F678S. 87A(4A)(c) substituted (23.3.1995) by Finance Act 1995 (c. 4), Sch. 24 paras. 7, 8(a); S.I. 1994/3224, art. 2

F679Words in s. 87A(4A) substituted (23.3.1995) by Finance Act 1995 (c. 4), Sch. 24 paras. 7, 8(b); S.I. 1994/3224, art. 2

F680Words in s. 87A(4A) substituted (with effect in accordance with Sch. 4 para. 4(5)(6) of the amending Act) by Finance Act 1998 (c. 36), Sch. 4 para. 4(2); S.I. 1998/3173, art. 2

F681S. 87A(4B) repealed (with effect in accordance with Sch. 3 para. 4(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 4(3), Sch. 27 Pt. 3(2)

F683Words in s. 87A(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(3) (with Sch. 2)

F684Finance Act 1989, s. 179(1)(b), S.I. 1989/1298.

F685S. 87A(6)(7) substituted (27.7.1993) for s. 87A(6) by 1993 c. 34, s. 120, Sch. 14 para. 4(2)

F686Words in s. 87A(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(4)(a) (with Sch. 2)

F687Words in s. 87A(6)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 156(4)(b) (with Sch. 2)

F688Words in s. 87A(6) substituted (with effect in accordance with Sch. 4 para. 4(5)(6) of the amending Act) by Finance Act 1998 (c. 36), Sch. 4 para. 4(2); S.I. 1998/3173, art. 2

F689S. 87A(7) repealed (with effect in accordance with Sch. 3 para. 4(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 4(3), Sch. 27 Pt. 3(2)

F690S. 87A(8) inserted (with effect in accordance with Sch. 4 para. 4(5)(6) of the amending Act) by Finance Act 1998 (c. 36), Sch. 4 para. 4(3); S.I. 1998/3173, art. 2

F691S. 87A(9) inserted (with effect in accordance with Sch. 4 para. 4(5)(6) of the amending Act) by Finance Act 1998 (c. 36), Sch. 4 para. 4(4); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C295S. 87A modified (3.5.1994) by Finance Act 1994 (c. 9), s. 250(4)(5)

C296S. 87A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 52(6) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

C297S. 87A modified (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 15 para. 63(2)

C298S. 87A applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 716, 1184(1) (with Sch. 2)

C299S. 87A applied (with modifications) (with effect in accordance with reg. 1(2) of the affecting S.I.) by The Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175), regs. 1(1), 7 (as amended by S.I. 2011/1785, regs. 1(1)(2), 10)

Marginal Citations

F69288 Interest on tax recovered to make good loss due to taxpayer’s fault. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F692S. 88 repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(1), Sch. 41 Pt. 5(8)

F69388A Determinations under section 88.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F693S. 88A repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(a), Sch. 41 Pt. 5(8)

F69489 The prescribed rate of interest.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F694S. 89 repealed (18.8.1989) by Finance Act 1989 (c. 26), ss. 178(7), 187(1), Sch. 17 Part X

90 [F695Interest on tax payable gross]U.K.

[F696(1)]Interest payable under this Part of this Act

[F696(a)]shall be paid without any deduction of income tax F697...

F697(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F698(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F695S. 90 heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(4) (with Sch. 2 Pts. 1, 2)

F696S. 90(1)(a)(b) renumbered (31.7.1998) by Finance Act 1998 (c. 36), s. 33(2)

F697S. 90(1)(b) and preceding word repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(2), Sch. 3 Pt. 1 (with Pts. 1, 2, Sch. 2 para. 142)

F698S. 90(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 306(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Modifications etc. (not altering text)

C300S. 90 applied (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. II para.11(5)

C301 S. 90 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

91 Effect on interest of reliefs.U.K.

(1)Where any amount of interest is payable under section 86 F699... of this Act in relation to an assessment, and relief from tax charged by the assessment is given to any person by a discharge of any of that tax, such adjustment shall be made of the said amount, and such repayment shall be made of any amounts previously paid under [F700that section] in relation to the assessment, as are necessary to secure that the total sum, if any, paid or payable under [F700that section] in relation to the assessment is the same as it would have been if the tax discharged had never been charged.

[F701(1A)Where interest is payable under section 87A of this Act in respect of an amount of corporation tax for an accounting period, and relief from tax is given by a discharge of any of that corporation tax—

(a)such adjustment shall be made of the amount of interest payable under that section in respect of corporation tax for that accounting period, and

(b)such repayment shall be made of any amounts of interest previously paid under that section in respect of that corporation tax,

as are necessary to secure that the total sum (if any) paid or payable under that section in respect of corporation tax for that accounting period is the same as it would have been if the tax discharged had never been charged.

(1B)Subsection (1A) above has effect subject to section 87A(4)[F702, (4A), (4B),] [F703(6) and (7)] of this Act.]

(2)[F704Subject to subsection (2A) below] Where relief from tax F705... paid for any chargeable period is given to any person by repayment, he shall be entitled to require that the amount repaid shall be treated for the purposes of this section, so far as it will go, as if it were a discharge of the tax charged on him (whether alone or together with other persons) by or by virtue of any assessment for or relating to the same chargeable period, so, however, that it shall not be applied to any assessment made after the relief was given and that it shall not be applied to more than one assessment so as to reduce, without extinguishing, the amount of tax charged thereby.

[F706(2A)In any case where—

(a)relief from corporation tax is given to any person by repayment, and

(b)that tax was paid for an accounting period ending after the day which is the appointed day for the purposes of section [F70710 of the principal Act],

that person shall be entitled to require that the amount repaid shall be treated for the purposes of this section, so far as it will go, as if it were a discharge of the corporation tax charged on him for that period.]

(3)Notwithstanding anything in the preceding provisions of this section, no relief, whether given by way of discharge or repayment, shall be treated for the purposes of this section as—

F708(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)affecting tax charged by any assessment to income tax made under Schedule A or Schedule D if either—

F708(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)it arises in connection with income taxable otherwise than under Schedule A or Schedule D, or

(iii)it relates to a source income from which is taxable otherwise than under Schedule A or Schedule D [F709or

(c)affecting tax charged at a rate other than the basic rate [F710or the starting rate for savings] on income from which tax has been deducted (otherwise than under [F711PAYE regulations]) or is treated as having been deducted, unless it is a relief from the tax so charged].

(4)For the purposes of this section a relief from corporation tax or capital gains tax shall not be treated as affecting tax charged by any assessment unless the assessment is to the same tax .

Textual Amendments

F699Words in s. 91(1) repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(b)(i), Sch. 41 Pt. 5(8)

F700Words in s. 91(1) substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(b)(ii)

F701S. 91(1A)(1B) inserted (23.7.1987 with effect with respect to accounting periods ending after 30.9.1993) by 1987 c. 51, s. 86(5)(7); S.I. 1992/3066, art.2(2)(a).

F702Words in s. 91(1B) inserted (23.3.1995) by Finance Act 1995 (c. 4), Sch. 24 paras. 7, 10; S.I. 1994/3224, art. 2

F703Words in s. 91(1B) inserted (27.7.1993) by 1993 c. 34, s. 120, Sch. 14 para.5

F704Words in s. 91(2) added (23.7.1987 with effect with respect to accounting periods ending after 30.9.1993) by 1987 c. 51, s. 86(6)(7); S.I. 1992/3066, art.2(2)(a).

F705 Amended in relation to development land tax byDevelopment Land Tax Act 1976 Sch.8 para.24and amendment repealed by1985 s.98(6)andSch.27 Part X.

F706S. 91(2A) added (23.7.1987 with effect with respect to accounting periods ending after 30.9.1993) by 1987 c. 51, s. 86(6)(7); S.I. 1992/3066, art.2(2)(a).

F708 Words omitted repealed for 1973—74 et seq. by Finance Act 1971 ss. 37, 38, Sch.6 para.88, Sch.14 Part II.

F709Finance Act 1971 (c. 68), ss.37, 38, Sch.6 para.88, with effect for 1973—74 et seq.

F710Words in s. 91(3)(c) substituted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 39

F711Words in s. 91(3)(c) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 136 (with Sch. 7)

Modifications etc. (not altering text)

C306 S. 91 excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 306

F71291A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F712S. 91A added by Development Land Tax Act 1976 (c. 24) Sch.8 para.25. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

92 Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.U.K.

(1)The provisions of this section shall have effect where the Board are satisfied as respects any tax carrying interest under section 86 of this Act—

(a)that the tax is in respect of income or chargeable gains arising in a country outside the United Kingdom, and

(b)that, as the result of action of the government of that country, it is impossible for the income or gains to be remitted to the United Kingdom, and

(c)that having regard to the matters aforesaid and to all the other circumstances of the case it is reasonable that the tax should for the time being remain uncollected,

and the Board allow the tax to remain uncollected accordingly.

(2)Interest on the said tax shall, subject to subsection (3) below, cease to run under the said section 86 as from the date on which the Board were first in possession of the information necessary to enable them to be satisfied as aforesaid and, if the said date is not later than three months from the time when the tax became due and payable, the interest thereon under the said section 86 in respect of the period before the said date shall be remitted.

(3)Where, under subsection (2) above, interest has ceased to run on any tax and thereafter demand is made by the collector or other proper officer for payment of all or any of that tax, interest under the said section 86 shall again begin to run from the date of the demand in respect of the amount demanded:

Provided that where all or any part of the amount demanded is paid not later than three months from the date of the demand, the interest under the said section 86 on the amount so paid running from the date of the demand shall be remitted.

Modifications etc. (not altering text)

PART X U.K. PENALTIES, ETC.

Modifications etc. (not altering text)

C308Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C309Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C310Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C313Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10

F71393 Failure to make return for income tax and capital gains tax.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F71493A Failure to make partnership return.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F71594 Failure to make return for corporation tax.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F715S. 94 repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 33, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F71695 Incorrect return or accounts for income tax or capital gains tax. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F716S. 95 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(a), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

F71795A Incorrect partnership return or accounts.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F717S. 95A repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(a), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

F71896Incorrect return or accounts for corporation tax.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F718S. 96 repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 34, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

F71997 Incorrect return or accounts: supplemental. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F719S. 97 repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(a), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

F72097AA Failure to produce documents under section 19A.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F720S. 97AA omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 72 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 3, 5)

[F72197ATwo or more tax-geared penalties in respect of the same tax.U.K.

Where two or more penalties—

(a)are incurred by any person and fall to be determined by reference to any income tax or capital gains tax with which he is chargeable for a year of assessment; F722...

F722(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

each penalty after the first shall be so reduced that the aggregate amount of the penalties, so far as determined by reference to any particular part of the tax, does not exceed whichever is or, but for this section, would be the greater or greatest of them, so far as so determined.]

Textual Amendments

F721S. 97A inserted by Finance Act 1988 (c. 39), s. 129 (s. 97A(a) has effect for the year 1988-89 and subsequent years, and s. 97A(b) has effect for accounting periods ending after 31 March 1989).

F722S. 97A(b) and preceding word repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 37, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C314S. 97A modified (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 212(3)

98 Special returns, etc.U.K.

(1)[F723Subject to [F724the provisions of this section and] section 98A below, where] any person—

(a)has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or

(b)fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,

he shall be liable, subject to [F723subsections (3) and (4) below—

(i)to a penalty not exceeding £300, and

(ii)if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed)].

(2)[F725Subject to section 98A below, where] a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding [F725£3000].

[F726(3)No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.

(4)No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.]

[F727(4A)If—

(a)a failure to comply with [F728Chapter 15 or 16 of Part 15 of ITA 2007] arises from a person’s failure to deliver an account, or show the amount, of a payment, and

(b)the payment is within subsection (4B)[F729, (4D)[F730, (4DA)] or (4E)] below,

subsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.

(4B)A payment is within this subsection if—

[F731(a)the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,

(b)at the time the payment is made, the company, authority or partnership—

(i)does not believe that the payment is an excepted payment for the purposes of Chapter 11 of Part 15 of ITA 2007 (payments between companies etc: exception from duties to deduct), or

(ii)if it does so believe, cannot reasonably do so,

(c)the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and

(d)the payment is not an excepted payment at the time the payment is made.]

F732(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

[F733(4D)A payment is within this subsection if—

(a)it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,

(b)a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and

(c)at the time the payment is made the payee (as defined in section 913 of that Act) is not entitled to relief under double taxation arrangements (as defined in section 1023 of that Act) and the company—

(i)does not believe that it is entitled to such relief, or

(ii)if it does so believe, cannot reasonably do so.]

[F734(4DA)A payment is within this subsection if—

(a)it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,

(b)a company, purporting to rely on section 914 of ITA 2007 (EU companies: discretion to make payment gross), makes the payment without deducting a sum representing income tax, and

(c)at the time the payment is made the payment is not exempt from income tax as a result of section 758 of ITTOIA 2005 (exemption for certain interest and royalty payments) and the company—

(i)does not believe that the payment is so exempt, or

(ii)if it does so believe, cannot reasonably do so.]

[F735(4E)A payment is within this subsection if—

(a)it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,

(b)the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under [F736section 874 of ITA 2007] to make a deduction from the interest distribution,

(c)that obligation would apply if that condition were not so fulfilled, and

(d)the trustees did not believe that the unit holder was not F737... resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).

Expressions used in this subsection have the same meaning as in [F738regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964))].]

F739(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F740TABLE

1.2.
Part III of this Act, F741. . .[F742section 12ADA of this Act]
[F743regulations under section 59E of this Act;]In the principal Act—
F744. . .F745. . .
F746. . .F747. . .
In the principal Act—F748. . .
F749. . .F750. . .
F751. . .F750. . .
F752. . .F753. . .
F750. . .F754. . .
F750. . .F755...
F756. . .F757. . .
F758. . .F756. . .
F759. . .F760. . .
F759. . .F761. . .
F759. . .F762. . .
F763. . .F762. . .
F759. . .F762. . .
F763. . .F762. . .
section 310(4) and (5);section 310(1), (2)[F764, (2A)] and (3);
F765. . .F766. . .
regulations under section 333;F767. . .
F768. . .Regulations under section 333;
F769. . .F768. . .
F770. . .F771. . .
F772. . .section 375(5);
F773. . .F774. . .
F775. . .F776. . .
F777. . .F776. . .
F778. . .F779. . .
F780. . .F781. . .
F782. . .F783. . .
F784. . .F785. . .
F786. . . [F787section 552;]
F788. . . [F789regulations under section 552ZA(6);]
F790. . . [F791regulations under section 552ZB;]
F790. . .F792. . .
F790. . .F793. . .
F790. . .F794. . .
F790. . .F795. . .
F790. . .F790. . .
F796. . .F790. . .
F797. . .F790. . .
F763. . .F790. . .
F763. . .F790. . .
F763. . .F790. . .
F798. . .F799. . .
F800. . .F801. . .
F802. . .F803. . .
F804. . .F805. . .
F763. . .F806. . .
F807. . .F806. . .
F808. . .regulations under paragraph 7 of Schedule 14;
F763. . .Schedule 15, paragraph 14(4);
F759. . .F809. . .
F803. . .F810. . .
F763. . .F811. . .
F759. . .Regulations under section [F812151 of the 1992 Act].
F763. . . [F813Sections F814... [F81545B(5) and (6),] [F81645G(4) and (5)[F817, 45I(5) and (6)],] 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act]
F818. . .Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982.
F819. . .F820. . .
F821. . .F822. . .
F823. . .F824. . .
F825. . .F826. . .
F827. . .F828. . .
F829. . .F830. . .
F831. . .F832. . .
F833. . .F834. . .
F835. . . [F836paragraph 12 of Schedule 4ZA to the 1992 Act]
Regulations under section [F837151 of the 1992 Act]. [F838Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.]
Paragraph [F8392(9) of Schedule 1 to the 1992 Act]. [F840regulations under section 73 of the Finance Act 1995;]
F841. . .F842. . .
Section [F84398 of the 1992 Act].F842. . .
F844. . .F845. . .
F846. . .F847. . .
F848. . . [F849paragraph 64 or 65 of Schedule 15 to the Finance Act 2000]
F850. . . [F851Paragraph 93(2) of Schedule 22 to the Finance Act 2000]
F852[Section 73 of the Finance Act 1989 ] [F853Paragraph 129 of Schedule 22 to the Finance Act 2000]
F759. . . [F854paragraph 6 of Schedule 34 to the Finance Act 2002]
F848. . .F855. . .
F856. . .F857. . .
F848. . .F762. . .
[F858Paragraph 1(7) of Schedule 1 to the 1992 Act.]F859. . .
F860. . .[F861Regulations under section 589 of ITEPA 2003.]
F862. . .[F861Regulations under section 715 of ITEPA 2003.]
F863. . .[F861PAYE regulations.]
F864. . .F865. . .
[F866paragraph 66 of Schedule 15 to the Finance Act 2000]F867. . .
F868. . . [F869Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004.]
[F870paragraph 10 of Schedule 34 to the Finance Act 2002] [F871regulations under section 251(1)(a) or (4) of the Finance Act 2004;]
F872. . . [F873Section 75(4) of ITTOIA 2005.]
F874. . .[F873Regulations under Chapter 3 of Part 6 of ITTOIA 2005.]
[F875Section 421J(4) of ITEPA 2003.] [F876section 37(3) of the Finance Act 2005;]
F877. . . [F876section 37(6) of the Finance Act 2005;]
[F878Regulations under section 715 of ITEPA 2003.] [F879Section 106 of FA 2006 as modified by Schedule 17 to that Act.]
[F878Paragraph 93 of Schedule 2 to ITEPA 2003.] [F879Section 116 of FA 2006. ]
[F878Paragraph 45 of Schedule 3 to ITEPA 2003.] [F879Regulations under section 116 of FA 2006. ]
[F878Paragraph 33 of Schedule 4 to ITEPA 2003.]F880. . .
[F878Paragraph 51 of Schedule 5 to ITEPA 2003.] [F879Section 130 of FA 2006.]
F881. . . [F882sections 240 and 241 of ITA 2007;]
[F883Regulations under section 70(3) of the Finance Act 2004.] [F884sections 257GE and 257GF of ITA 2007;]
F885. . . [F886sections 257SE and 257SF of ITA 2007;]
F885. . .[F882section 271(1) of ITA 2007;]
F885. . .[F882regulations under Chapter 5 of Part 6 of ITA 2007;]
F887. . .[F882section 373 of ITA 2007;]
[F888section 401B of ITTOIA 2005.][F882regulations under section 871(1) of ITA 2007;]
[F888section 421A of ITTOIA 2005.][F882Chapter 15 of Part 15 of ITA 2007;]
F887. . .[F882Chapter 16 of Part 15 of ITA 2007;]
[F889Regulations under Chapter 3 of Part 6 of ITTOIA 2005.][F882regulations under section 969(1) of ITA 2007;]
[F890section 40(1) of the Finance Act 2005][F882regulations under section 971(1) of ITA 2007;]
[F891regulations under section 17(3) of the Finance (No. 2) Act 2005][F882regulations under section 973(1) of ITA 2007.]
[F892sections 242 and 243(1) and (2) of ITA 2007;] [F893Section 75(4) of CTA 2009.]
[F894sections 257GG and 257GH(1) and (2) of ITA 2007;] [F895paragraph 4 of Schedule 17 to FA 2009.]
[F896sections 257SG and 257SH(1) and (2) of ITA 2007;] [F897section 260 of CTA 2010.]
[F897section 1046(1) to (4) of CTA 2010.]
F898. . .
[F899section 312A of ITA 2007;] [F897section 1095 of CTA 2010.]
[F892regulations under Chapter 5 of Part 6 of ITA 2007;] [F897section 1096 of CTA 2010.]
F900. . . [F897section 1052(1) to (3) of CTA 2010.]
F901. . . [F897section 1101(1), (2) and (4) of CTA 2010.]
[F892section 748(1) and (2) of ITA 2007;] [F902Section 228 of TIOPA 2010.]
[F892section 771 of ITA 2007;] [F903Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011.]
F901. . .[F904regulations under section 61(5) of the Finance Act 2012]
F901. . . [F905Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013.]
[F892regulations under section 871(1) of ITA 2007;] [F905Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014.]
[F892regulations under section 969(1) of ITA 2007;]
[F892regulations under section 971(1) of ITA 2007;]
F906. . .
F907. . .
F907. . .
F908. . .
F907. . .
F907. . .
F909. . .
[F910Section 31(3) and (4) of CTA 2010.]
[F911Section 465(3) and (4) of CTA 2010.]
F912. . .
[F913section 832 of CTA 2010.]
F912. . .
[F913section 1052(4) and (5) of CTA 2010.]
F912. . .
[F913section 1101(5) and (6) of CTA 2010.]
[F914Section 1102(4) and (5) of CTA 2010.]
[F913section 1109 of CTA 2010.]
[F915Regulations under section 283, 284, 285, 295 or 297 of TIOPA 2010.]
[F916regulations under section 61(5) of the Finance Act 2012]

The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section]

[F917References in this Table to sections 240, 241, 242 and 243(1) and (2) of ITA 2007 are to provisions that apply only in relation to shares issued after 5 April 2007.]

Textual Amendments

F723Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F724Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990.

F725Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F726Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F727S. 98(4A)-(4C) inserted (with effect in accordance with s. 85(4) of the amending Act) by Finance Act 2001 (c. 9), s. 85(2)

F728Words in s. 98(4A)(a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(2) (with Sch. 2)

F729Words in s. 98(4A)(b) substituted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(11)

F730Words in s. 98(4A)(b) inserted (with effect in accordance with s. 97(5)(6) of the amending Act) by Finance Act 2004 (c. 12), s. 105(2) (with s. 106)

F731S. 98(4B)(a)-(d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(3) (with Sch. 2)

F732S. 98(4C) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(4), Sch. 3 Pt. 1 (with Sch. 2)

F733S. 98(4D) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(5) (with Sch. 2)

F734S. 98(4DA) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(6) (with Sch. 2)

F735S. 98(4E) inserted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(12)

F736Words in s. 98(4E)(b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(7) (with Sch. 2)

F737Word in s. 98(4E)(d) omitted (with effect in accordance with Sch. 46 para. 116(2) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 116(1)

F738Words in s. 98(4E) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(a)

F739S. 98(5) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(a)

F741 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(a)and 187and Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F742Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 17 para. 16(3)

F743Words in s. 98 inserted (with effect in accordance with s. 89(3) of the amending Act) by Finance Act 1999 (c. 16), s. 89(1)

F744Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F745Words in s. 98 repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(4)

F746Words in s. 98 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 13, Sch. 2 Pt. I

F747Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(a), Sch. 3 Pt. 1 (with Sch. 2)

F748Words in s. 98 repealed (with effect in accordance with s. 37(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(3)

F749Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F750Words in s. 98 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)

F751Words in s. 98 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 18(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

F752Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(a), Sch. 3 Pt. 1 (with Sch. 2)

F753Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(a), Sch. 8 Pt. 1 (with Sch. 7)

F754Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(b), Sch. 8 Pt. 1 (with Sch. 7)

F755 Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.

F756Words in s. 98 repealed (with effect in accordance with s. 61(2)(3) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3) Note 2

F757Words in s. 98 repealed (with application in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(9)

F758Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(a), Sch. 8 Pt. 1 (with Sch. 7)

F759Words in s. 98 repealed: (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(a), Sch. 3 Pt. 1 (with Sch. 2); (1.4.2012) byFinance Act 2011 (c. 11), Sch. 23 paras. 51(3)(d), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

F760Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(c), Sch. 8 Pt. 1 (with Sch. 7)

F761Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(d), Sch. 8 Pt. 1 (with Sch. 7)

F762Words in s. 98 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(3)(a), Sch. 3 Pt. 1 (with Sch. 2)

F764Word in s. 98 inserted (with effect in accordance with Sch. 15 para. 39(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 39(1)

F765Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(a), Sch. 3 (with Sch. 2)

F766Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(e), Sch. 8 Pt. 1 (with Sch. 7)

F767Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(a), Sch. 3 (with Sch. 2)

F768Words in s. 98 repealed (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 7 para. 1, Sch. 27 Pt. 2(7) (with Sch. 7 Pt. 2)

F769Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(a)

F770Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(i)

F771Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(b), Sch. 3 Pt. 1 (with Sch. 2)

F772Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(ii)

F773Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(b), Sch. 3 Pt. 1 (with Sch. 2)

F774Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(b)

F775Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(c), Sch. 3 Pt. 1 (with Sch. 2)

F776S. 98 entries omitted (with effect in accordance with s. 26(3) of the amending Act and S.I. 2015/1999, art. 2) by virtue of Finance Act 2012 (c. 14), s. 26(2)(a)

F777 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(c), 187, Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F778Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(d), Sch. 3 Pt. 1 (with Sch. 2)

F779Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(c), Sch. 3 Pt. 1 (with Sch. 2)

F780Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(e), Sch. 3 Pt. 1 (with Sch. 2)

F781Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(d), Sch. 3 Pt. 1 (with Sch. 2)

F782Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(f), Sch. 3 Pt. 1 (with Sch. 2)

F783Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(e), Sch. 3 Pt. 1 (with Sch. 2)

F784Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(g), Sch. 3 Pt. 1 (with Sch. 2)

F785Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(f), Sch. 3 Pt. 1 (with Sch. 2)

F786Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(2), Sch. 42 Pt. 2(7)

F787Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(a)

F788Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F789Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(b)

F790Words in s. 98 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36 and S.I. 2006/572, arts. 1(1), 38(5), 40(5))

F791Words in s. 98 inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 9 para. 12

F792Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(g), Sch. 3 Pt. 1 (with Sch. 2)

F793Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(3), Sch. 42 Pt. 2(7)

F794Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F795Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F797Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(b), Sch. 3 (with Sch. 2)

F798S. 98 entry repealed (with effect in accordance with s. 159(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(21)

F799Words in s. 98 omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(c)

F800Words in s. 98 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(a)

F801Words in s. 98 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(a)

F802Words in s. 98 repealed (with effect in accordance with Sch. 10 para. 16(3) by the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(10)

F803Words in s. 98 repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)

F804Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(h), Sch. 3 Pt. 1 (with Sch. 2)

F805Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(b), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

F806Words in s. 98 repealed (with effect in accordance with Sch. 3 by the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(2)

F807Words in s. 98 omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 2(b)

F808Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 6)

F809Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(h), Sch. 3 Pt. 1 (with Sch. 2)

F810Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(i), Sch. 3 Pt. 1 (with Sch. 2)

F812Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(b)(i) (with ss. 60, 101(1), 171, 201(3)).

F813Words in s. 98 substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(2) (with Sch. 3)

F814Words in s. 98 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(a) (with s. 76(7)(8))

F815Words in s. 98 inserted (with effect in accordance with s. 65 of the amending Act) by Finance Act 2001 (c. 9), Sch. 17 para. 5

F816Words in s. 98 inserted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 21 para. 7(2)

F817Words in s. 98 inserted (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 6

F818Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(a), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

F819Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F822 Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

F824Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(f), Sch. 8 Pt. 1 (with Sch. 7)

F825Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(i), Sch. 3 Pt. 1 (with Sch. 2)

F827 Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.

F828Words in s. 98 Table repealed (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 28, 82, Sch. 18 Pt.VII.

F831Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(j), Sch. 3 Pt. 1 (with Sch. 2)

F832Words in s. 98 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)

F834Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2

F835Words in s. 98 repealed: (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 5(2), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22); (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

F836Words in s. 98 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 46(2)(3)

F837Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(i) (with ss. 60, 101(1), 171, 201(3)).

F838Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)

F839Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(ii) (with ss. 60, 101(1), 171, 201(3)).

F840Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)

F841Words in s. 98 repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(1), Sch. 4 (with Sch. 3)

F843Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(iii) (with ss. 60, 101(1), 171, 201(3)).

F845Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 108(2), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F847Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(g), Sch. 8 Pt. 1 (with Sch. 7)

F849Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(2)

F851Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)

F853Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)

F854Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 6(3)

F855Words in s. 98 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(a)(ii) (with Sch. 39 paras. 11-13)

F857Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(j), Sch. 3 Pt. 1 (with Sch. 2)

F858Words in s. 98 inserted (with effect in accordance with Sch. 28 para. 9 of the amending Act) by Finance Act 2003 (c. 14), Sch. 28 para. 6

F859Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 231, 232

F861Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(5) (with Sch. 7)

F863Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(k), Sch. 3 Pt. 1 (with Sch. 2)

F864Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(b), Sch. 8 Pt. 1 (with Sch. 7)

F865Words in s. 98 omitted (with effect in accordance with Sch. 8 para. 224(3) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 221, 222

F866Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(3)

F867Words in s. 98 omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(a)(ii); S.I. 2009/511, art. 2 (with art. 4)

F868Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(c), Sch. 8 Pt. 1 (with Sch. 7)

F869Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(5)

F870Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 10(3)

F871Words in s. 98 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 258(1), 284(1) (with Sch. 36)

F872Words in s. 98 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(a)(i) (with Sch. 39 paras. 11-13)

F873Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(b) (with Sch. 2)

F874Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(l), Sch. 3 Pt. 1 (with Sch. 2)

F875Words in s. 98 inserted (with effect in accordance with Sch. 22 para. 47(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 47(1)(a)

F876Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(3)

F878Words in s. 98 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(3) (with Sch. 7)

F879Words in s. 98 added (19.7.2006) by Finance Act 2006 (c. 25), s. 140

F880Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(k), Sch. 3 Pt. 1 (with Sch. 2)

F881Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 104, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

F882Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(l) (with Sch. 2)

F883Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(4)

F884Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(b)

F886Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(3)

F887Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(e), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F888Words in s. 98 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(b) (with Sch. 2)

F889Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(c) (with Sch. 2)

F890Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(2)

F891Words in s. 98 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(iii)

F892Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(m) (with Sch. 2)

F893Words in s. 98 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(d) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F894Words in s. 98 inserted (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 23(a)

F895Words in s. 98 inserted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by Finance Act 2009 (c. 10), Sch. 17 para. 10

F896Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 2(2)

F897Words in s. 98 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(3)(b) (with Sch. 2)

F899Words in s. 98 inserted (with effect in accordance with Sch. 8 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 8 para. 17

F902Words in s. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 108(3) (with Sch. 9 paras. 1-9, 22)

F903Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(2)

F904Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(3)(c)

F905Words in s. 98 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 11(3)

F908Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(f), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F909Words in s. 98 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 157(2), Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

F912Words in s. 98 omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(3)(g), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F913Words in s. 98 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 157(2)(c) (with Sch. 2)

F915Words in s. 98 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 157(3) (with Sch. 9 paras. 1-9, 22)

F916Words in s. 98 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 67(2)(b)

F917Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(10) (with Sch. 2)

Modifications etc. (not altering text)

C315S. 98 applied (with modifications) by Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1).

S. 98 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C317S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)

C319S. 98 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), regs. 1, 8(5)(6)

C320S. 98 modified by Social Security Administration Act 1992 (c. 5), s. 111(4) (as inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6))

C321S. 98 modified (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(4)

C322S. 98 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 69Z25(5) (as inserted (6.4.2008) by S.I. 2008/705, regs. 1, 5)

C323S. 98 modified (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 26 (with reg. 27)

C324S. 98 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(1) (with reg. 1(4)(6))

C327S. 98(1) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(3)

C328S. 98(2) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(3)(a)

[F91898ASpecial penalties in the case of certain returns.U.K.

(1)[F919PAYE regulations or regulations under] [F920section 70(1)(a) or 71 of the Finance Act 2004 (sub-contractors)] may provide that this section shall apply in relation to any specified provision of the regulations.

(2)Where this section applies in relation to a provision of regulations, any person who fails to make a return in accordance with the provision shall be liable—

(a)to a penalty or penalties of the relevant monthly amount for each month (or part of a month) during which the failure continues, but excluding any month after the twelfth or for which a penalty under this paragraph has already been imposed, and

(b)if the failure continues beyond twelve months, without prejudice to any penalty under paragraph (a) above, to a penalty not exceeding

[F921(i)in the case of a provision of PAYE regulations,] so much of the amount payable by him in accordance with the regulations for the year of assessment to which the return relates as remained unpaid at the end of 19th April after the end of that year[F922, or

(ii)in the case of a provision of regulations under section 70(1)(a) or 71 of the Finance Act 2004, £3,000.]

(3)For the purposes of subsection (2)(a) above, the relevant monthly amount in the case of a failure to make a return—

(a)where the number of persons in respect of whom particulars should be included in the return is fifty or less, is £100, and

(b)where the number is greater than fifty, is £100 for each fifty such persons and an additional £100 where that number is not a multiple of fifty.

F923(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F919Words in s. 98A(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 138 (with Sch. 7)

F920Words in s. 98A(1) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 8(2)

F921Words in s. 98A(2)(b) inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 8(3)(a)

F922S. 98A(2)(b)(ii) and preceding word inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 8(3)(b)

F923S. 98A(4) repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 in so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(a), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

Modifications etc. (not altering text)

C329S. 98A power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1 para. 7 (as amended (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 10; S.I. 1999/527, art. 2(a)(c), Schs. 1, 3 (with art. 3-6))

C331S. 98A applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 1(1), Sch. 4 paras. 22(7), 31(9) (as amended (6.4.2008) by S.I. 2008/636, regs. 1(3)(b), 7)

[F92498B European Economic Interest Groupings.U.K.

(1)In this section “grouping” means a European Economic Interest Grouping formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25th July 1985, whether registered in Great Britain, in Northern Ireland or elsewhere.

[F925(2)Subsections (2A) to (4) below apply where a grouping or member of a grouping required by a notice given under section 12A of this Act to deliver a return or other document fails to comply with the notice.

(2A)The grouping or member shall be liable to a penalty not exceeding £300 multiplied by the number of members of the grouping at the time of the failure to comply.

(2B)If, on an application made to [F926it] by an officer of the Board, the [F927tribunal so directs], the grouping or member shall be liable, for each day on which the failure continues after the day on which the grouping or member is notified of the direction (but excluding any day for which a penalty under this subsection has already been imposed), to a further penalty or penalties not exceeding £60 multiplied by the number of members of the grouping at the end of that day.]

(3)No penalty shall be imposed under [F928subsection (2A) or (2B)] above in respect of a failure at any time after the failure has been remedied.

(4)If a grouping to which, or member to whom, a notice is given proves that there was no income or chargeable gain to be included in the return, the penalty under [F929subsections (2A) and (2B)] above shall not exceed £100.

(5)Where a grouping or member fraudulently or negligently delivers an incorrect return, accounts or statement, or makes an incorrect declaration in a return delivered, under section 12A above, the grouping or member shall be liable to a penalty not exceeding £3000 multiplied by the number of members of the grouping at the time of delivery.]

Textual Amendments

F924S. 98B inserted (on and after 1 July 1989) by Finance Act 1990 (c. 29), s. 69, Sch. 11 para. 3(1)

F925S. 98B(2)(2A)(2B) substituted for s. 98B(2) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 30(1); S.I. 1998/3173, art. 2

F928Words in s. 98B(3) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 30(2); S.I. 1998/3173, art. 2

F929Words in s. 98B(4) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 30(3); S.I. 1998/3173, art. 2

[F93098CNotification under Part 7 of Finance Act 2004U.K.

(1)A person who fails to comply with any of the provisions of Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) mentioned in subsection (2) below shall be liable—

(a)to a penalty not exceeding

[F931(i)in the case of a provision mentioned in paragraph (a), (b)[F932, (c) or (ca)] of that subsection, £600 for each day during the initial period (but see also subsections (2A), (2B) and (2ZC) below), and

(ii)in any other case, £5,000], and

(b)if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding £600 for each day on which the failure continues after the day on which the penalty under paragraph (a) was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).

(2)Those provisions are—

(a)section 308(1) and (3) (duty of promoter in relation to notifiable proposals and notifiable arrangements),

(b)section 309(1) (duty of person dealing with promoter outside United Kingdom),

(c)section 310 (duty of parties to notifiable arrangements not involving promoter), F933...

[F934(ca)section 310A (duty to provide further information requested by HMRC),]

(d)section [F935312(2)] (duty of promoter to notify client of reference number)

[F936(da)section 312A(2) (duty of client to notify parties of reference number),] F937...

[F938(daa)section 312B (duty of client to provide information to promoter),]

[F939(db)section 313ZA (duty of promoter to provide details of clients),]

[F940(dc)section 313ZB (enquiry following disclosure of client details),]

[F941(e)sections 313A and 313B (duty of promoter to respond to inquiry)] [F942and

(f)section 313C (duty of introducer to give details of persons who have provided information)].

[F943(2ZA)In this section “the initial period” means the period—

(a)beginning with the relevant day, and

(b)ending with the earlier of the day on which the penalty under subsection (1)(a)(i) is determined and the last day before the failure ceases;

and for this purpose “the relevant day” is the day specified in relation to the failure in the following table.

FailureRelevant day
A failure to comply with subsection (1) or (3) of section 308 in so far as the subsection applies by virtue of an order under section 306AThe first day after the end of the period prescribed under section 306A(6)
A failure to comply with subsection (1) or (3) of section 308 in so far as the subsection applies by virtue of an order under section 308A(2)The first day after the end of the period prescribed under subsections (5) and (6)(a) of section 308A (as it may have been extended by a direction under subsection (6)(b) of that section)
Any other failure to comply with subsection (1) of section 308The first day after the end of the period prescribed under that subsection
Any other failure to comply with subsection (3) of section 308The first day after the end of the period prescribed under that subsection
A failure to comply with subsection (1) of section 309The first day after the end of the period prescribed under that subsection
A failure to comply with section 310The first day after the latest time by which section 310 must be complied with in the case concerned
[F944A failure to comply with section 310A The first day after the end of the period within which the person must comply with section 310A.]

(2ZB)The amount of a penalty under subsection (1)(a)(i) is to be arrived at after taking account of all relevant considerations, including the desirability of its being set at a level which appears appropriate for deterring the person, or other persons, from similar failures to comply on future occasions having regard (in particular)—

(a)in the case of a penalty for a [F945promoter's] failure to comply with section 308(1) or (3) [F946or section 310A], to the amount of any fees received, or likely to have been received, by the [F947promoter] in connection with the notifiable proposal (or arrangements implementing the notifiable proposal), or with the notifiable arrangements, and

(b)in the case of a penalty for a [F948relevant] person's failure to comply with section 309(1)[F949, 310 or 310A], to the amount of any advantage gained, or sought to be gained, by the [F950relevant] person in relation to any tax prescribed under section 306(1)(b) in relation to the notifiable arrangements.

[F951(2ZBA)In subsection (2ZB)—

(a)“promoter” has the same meaning as in Part 7 of the Finance Act 2004, and

(b)“relevant person” means a person who enters into any transaction forming part of notifiable arrangements within the meaning of that Part.]

(2ZC)If the maximum penalty under subsection (1)(a)(i) above appears inappropriately low after taking account of those considerations, the penalty is to be of such amount not exceeding £1 million as appears appropriate having regard to those considerations.

(2ZD)Where it appears to an officer of Revenue and Customs that a penalty under subsection (1)(a)(i) above has been determined on the basis that the initial period begins with a day later than that which the officer considers to be the relevant day, an officer of Revenue and Customs may commence proceedings for a re-determination of the penalty.

(2ZE)The Treasury may by regulations vary—

(a)any of the sums for the time being specified in subsection (1) above, and

(b)the sum specified in subsection (2ZC) above.]

[F952(2A)Where a failure to comply with a provision mentioned in subsection (2) concerns a proposal or arrangements in respect of which an order has been made under section 306A of the Finance Act 2004 (doubt as to notifiability), the [F953amounts specified in subsection (1)(a)(i) and (b) above shall be increased to the prescribed sum in relation to days falling after the prescribed period].

(2B)Where a failure to comply with a provision mentioned in subsection (2) concerns a proposal or arrangements in respect of which an order has been made under section 314A of the Finance Act 2004 (order to disclose), the [F954amounts specified in subsection (1)(a)(i) and (b)] above shall be increased to the prescribed sum in relation to days falling after the prescribed period.

(2C)In subsection (2A) and (2B)—

(a)“the prescribed sum” means a sum prescribed by the Treasury by regulations, and

(b)“the prescribed period” means a period beginning with the date of the order under section [F955306A or] 314A and prescribed by the Commissioners by regulations.

(2D)The making of an order under section [F956306A or] 314A of that Act does not of itself mean that, for the purposes of section 118(2) of this Act, a person either did or did not have a reasonable excuse for non-compliance before the order was made.

(2E)Where an order is made under section [F957306A or] 314A of that Act then for the purposes of section 118(2) of this Act—

(a)the person identified in the order as the promoter of the proposal or arrangements cannot, in respect of any time after the end of the period mentioned in subsection (2B), rely on doubt as to notifiability as an excuse for failure to comply with section 308 of that Act, and

(b)any delay in compliance with that section after the end of that period is unreasonable unless attributable to something other than doubt as to notifiability.

[F958(2EA)Where a person fails to comply with—

(a)section 309 of that Act and the promoter for the purposes of that section is a monitored promoter for the purposes of Part 5 of the Finance Act 2014, or

(b)section 310 of that Act and the arrangements for the purposes of that section are arrangements of such a monitored promoter,

then for the purposes of section 118(2) of this Act legal advice which the person took into account is to be disregarded in determining whether the person had a reasonable excuse, if the advice was given or procured by that monitored promoter.

(2EB)In determining for the purpose of section 118(2) of this Act whether or not a person who is a monitored promoter within the meaning of Part 5 of the Finance Act 2014 had a reasonable excuse for a failure to do anything required to be done under a provision mentioned in subsection (2), reliance on legal advice is to be taken automatically not to constitute a reasonable excuse if either—

(a)the advice was not based on a full and accurate description of the facts, or

(b)the conclusions in the advice that the person relied on were unreasonable.]

(2F)Regulations under [F959this section]—

(a)may include incidental or transitional provision,

(b)shall be made by statutory instrument,

(c)in the case of regulations under subsection [F960(2ZE) or] (2C)(a), shall not be made unless a draft has been laid before and approved by resolution of the House of Commons, and

(d)in the case of regulations under subsection (2C)(b), shall be subject to annulment in pursuance of a resolution of the House of Commons.]

(3)A person who fails to comply with [F961subsection (1) of section 313] of the Finance Act 2004 (duties of parties to notifiable arrangements to notify Board of reference number, etc.) [F962or regulations under subsection (3) of that section] shall be liable to a penalty of the relevant sum.

(4)In subsection (3) above “the relevant sum” means—

(a)in relation to a person not falling within paragraph (b) or (c) below, £100 in respect of each scheme to which the failure relates,

(b)in relation to a person who has previously failed to comply with section [F963subsection (1) of section 313 or regulations under subsection (3) of that section] on one (and only one) occasion during the period of 36 months ending with the date on which the current failure to comply with that provision began, £500 in respect of each scheme to which the current failure relates (whether or not the same as the scheme to which the previous failure relates), or

(c)in relation to a person who has previously failed to comply with section [F963subsection (1) of section 313 or regulations under subsection (3) of that section] on two or more occasions during the period of 36 months ending with the date on which the current failure to comply with that provision began, £1,000 in respect of each scheme to which the current failure relates (whether or not the same as the schemes to which any of the previous failures relates).

(5)In subsection (4) above “scheme” means any notifiable arrangements within the meaning of Part 7 of the Finance Act 2004.]

Textual Amendments

F930S. 98C inserted (22.7.2004 for specified purposes) by Finance Act 2004 (c. 12), ss. 315(1), 319(1)(2) (with s. 314)

F931Words in s. 98C(1)(a) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(2), 11; S.I. 2010/3019, art. 2

F932Words in s. 98C(1)(a)(i) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(6)

F933Word in s. 98C(2)(c) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 6(4)

F934S. 98C(2)(ca) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(7)

F935Word in s. 98C(2)(d) substituted (1.11.2008 except for the purposes of stamp duty land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 7(2)(a); S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F936S. 98C(2)(da) inserted (1.11.2008 except for the purposes of stamp duty land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 7(2)(b); S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F937Word in s. 98C(2)(da) omitted (1.1.2011) by virtue of Finance Act 2010 (c. 13), Sch. 17 paras. 10(3)(a), 11; S.I. 2010/3019, art. 2

F938S. 98C(2)(daa) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(4)(a)

F940S. 98C(2)(dc) inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(4)(b)

F941S. 98C(2)(e) and preceding word inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(9)(a) (with s. 108(10))

F942S. 98C(2)(f) and preceding word inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(3)(c), 11; S.I. 2010/3019, art. 2

F943S. 98C(2ZA)-(2ZE) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(4), 11; S.I. 2010/3019, art. 2

F944Words in s. 98C(2ZA) added (17.7.2014) by Finance Act 2014 (c. 26), s. 284(8)

F945Word in s. 98C(2ZB)(a) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(9)(a)(i)

F946Words in s. 98C(2ZB)(a) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(9)(a)(ii)

F947Word in s. 98C(2ZB)(a) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(9)(a)(iii)

F948Word in s. 98C(2ZB)(b) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(9)(b)(i)

F949Words in s. 98C(2ZB)(b) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(9)(b)(ii)

F950Word in s. 98C(2ZB)(b) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(9)(b)(iii)

F951S. 98C(2ZBA) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(10)

F952S. 98C(2A)-(2F) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(9)(b) (with s. 108(10))

F953Words in s. 98C(2A) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(5), 11; S.I. 2010/3019, art. 2

F954Words in s. 98C(2B) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(6), 11; S.I. 2010/3019, art. 2

F955Words in s. 98C(2C)(b) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(7), 11; S.I. 2010/3019, art. 2

F956Words in s. 98C(2D) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(8), 11; S.I. 2010/3019, art. 2

F957Words in s. 98C(2E) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(9), 11; S.I. 2010/3019, art. 2

F958S. 98C(2EA)(2EB) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 275 (with ss. 269-271)

F959Words in s. 98C(2F) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(10)(a), 11; S.I. 2010/3019, art. 2

F960Words in s. 98C(2F)(c) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 paras. 10(10)(b), 11; S.I. 2010/3019, art. 2

F961Words in s. 98C(3) substituted (1.11.2008 except for the purposes of stamp duty land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 7(3)(a); S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F962Words in s. 98C(3) inserted (1.11.2008 except for the purposes of stamp duty land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 7(3)(b); S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F963Words in s. 98C(4) substituted (1.11.2008 except for the purposes of stamp duty land tax, 1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 7(4); S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F96499Assisting in preparation of incorrect return, etc.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F96599ACertificates of non-liability to income tax.U.K.

If a person who gives a certificate of non-liability to income tax in pursuance of regulations under [F966section 852 of ITA 2007]—

(a)gives the certificate fraudulently or negligently, or

(b)fails to comply with any undertaking contained in the certificate in pursuance of the regulations,

he shall be liable to a penalty not exceeding £3,000.]

Textual Amendments

F965S. 99A inserted (25.7.1991) by Finance Act 1991 (c. 31),, s. 82

F966Words in s. 99A substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 261 (with Sch. 2)

[F96799BDeclarations under Chapter 2 of Part 15 of ITA 2007U.K.

Where a person fraudulently or negligently gives any incorrect information in a declaration under any of sections 858 to 861 of ITA 2007, the person shall be liable to a penalty not exceeding £3,000.]

Textual Amendments

F967S. 99B inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 262 (with Sch. 2)

[F968100Determination of penalties by officer of the Board.U.K.

(1)Subject to subsection (2) below and except where proceedings for a penalty have been instituted under section 100D below F969... , an officer of the Board authorised by the Board for the purposes of this section may make a determination imposing a penalty under any provision of the Taxes Acts and setting it at such amount as, in his opinion, is correct or appropriate.

(2)Subsection (1) above does not apply where the penalty is a penalty under—

F970(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)section 94(1) above as it has effect before the substitution made by section 83 of the Finance (No. 2) Act 1987,

(c)section 98(1) above as it has effect before the amendments made by section 164 of the Finance Act 1989 or section 98(1)(i) above as it has effect after those amendments, or

(d)paragraph (a)(i) of section 98A(2) above as it has effect by virtue of section 165(2) of the Finance Act 1989, [F971or

(e)section 98B(2)(a) above][F972, or

(f)section 98C(1)(a) above] F973...

F973(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Notice of a determination of a penalty under this section shall be served on the person liable to the penalty and shall state the date on which it is issued and the time within such an appeal against the determination may be made.

(4)After the notice of a determination under this section has been served the determination shall not be altered except in accordance with this section or on appeal.

(5)If it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount of a penalty determined under this section is or has become insufficient the officer may make a determination in a further amount so that the penalty is set at the amount which, in his opinion, is correct or appropriate.

(6)In any case where—

(a)a determination under this section is of a penalty under F974... F975... [F976paragraph 18(2) of Schedule 18 to the Finance Act 1998] F977... , and

(b)after the determination has been made it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount which was taken into account as the relevant amount of tax is or has become excessive,

the determination shall be revised so that the penalty is set at the amount which is correct; and, where more than the correct amount has already been paid, the appropriate amount shall be repaid.]

Textual Amendments

F968Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

F969Words in s. 100(1) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 14, Sch. 2 Pt. I

F971S. 100(2)(e) and preceding word inserted by Finance Act 1990 (c. 29), s. 69, Sch. 11 para. 3(1) on and after 1 July 1989.

F972S. 100(2)(f) and preceding word inserted (22.7.2004 for specified purposes) by Finance Act 2004 (c. 12), ss. 315(2), 319(1)(2) (with s. 314)

F973S. 100(2)(g) and preceding word omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 13(2)

F975Word in s. 100(6)(a) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F976Words in s. 100(6)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 38; S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C339S. 100 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C340S. 100 modified (N.I.) by Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979/186), reg. 47L(1) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2000/2208, regs. 1(1), 20)

C341S. 100 applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 82(1)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

[F968100A Provisions supplementary to section 100.U.K.

F978(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)A penalty determined under section 100 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.

(3)A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.]

Textual Amendments

F968Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

F978S. 100A(1) repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(b), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

Modifications etc. (not altering text)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C352Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992, ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)

Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)

C355S. 100A applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)

C356S. 100A applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C357S. 100A applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C358S. 100A(2)(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[F968100B Appeals against penalty determinations.U.K.

(1)An appeal may be brought against the determination of a penalty under section 100 above and, subject to F979... the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to tax[F980, except that references to the tribunal shall be taken to be references to the First-tier Tribunal].

(2)[F981On] an appeal against the determination of a penalty under section 100 above section 50(6) to (8) of this Act shall not apply but—

(a)in the case of a penalty which is required to be of a particular amount, the [F982First-tier Tribunal] may—

(i)if it appears F983... that no penalty has been incurred, set the determination aside,

(ii)if the amount determined appears F983... to be correct, confirm the determination, or

(iii)if the amount determined appears F983... to be incorrect, increase or reduce it to the correct amount.

(b)in the case of any other penalty, the [F982First-tier Tribunal] may—

(i)if it appears F983... that no penalty has been incurred, set the determination aside,

(ii)if the amount determined appears F983... to be appropriate, confirm the determination,

(iii)if the amount determined appears F983... to be excessive, reduce it to such other amount (including nil) [F984as it considers] appropriate, or

(iv)if the amount determined appears F983... to be insufficient, increase it to such amount not exceeding the permitted maximum [F984as it considers] appropriate.

[F985(3)In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (2), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.

(3A)Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.

(3B)On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.]]

Textual Amendments

F968Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

Modifications etc. (not altering text)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C364S. 100B applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)

C365S. 100B applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C366S. 100B applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

[F968100C Penalty proceedings before [F986First-tier Tribunal] .U.K.

(1)An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the [F987First-tier Tribunal] for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.

F988(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F989(2)The person liable to the penalty shall be a party to the proceedings.]

(3)Any penalty determined by the [F990First-tier Tribunal] in proceedings under this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable.

[F991(4)In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under subsection (1), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.

(4A)Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of the TCEA 2007.]

(5)On any such appeal the [F992Upper Tribunal] may—

(a)if it appears that no penalty has been incurred, set the determination aside,

(b)if the amount determined appears to be appropriate, confirm the determination,

(c)if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the [F992Upper Tribunal] considers appropriate, or

(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the [F992Upper Tribunal] considers appropriate.]

Textual Amendments

F968Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

Modifications etc. (not altering text)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C367 S. 100C applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C369S. 100C applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

[F968100D Penalty proceedings before court.U.K.

(1)Where in the opinion of the Board the liability of any person for a penalty arises by reason of the fraud of that person or any other person, proceedings for the penalty may be instituted before the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland.

(2)Proceedings under this section which are not instituted (in England, Wales or Northern Ireland) under the Crown Proceedings Act 1947 by and in the name of the Board as an authorised department for the purposes of that Act shall be instituted—

(a)in England and Wales, in the name of the Attorney General,

(b)in Scotland, in the name of the Lord Advocate, and

(c)in Northern Ireland, in the name of the Attorney General for Northern Ireland.

(3)Any proceedings under this section instituted in England and Wales shall be deemed to be civil proceedings by the Crown within the meaning of Part II of the Crown Proceedings Act 1947 and any such proceedings instituted in Northern Ireland shall be deemed to be civil proceedings within the meaning of that Part of that Act as for the time being in force in Northern Ireland.

(4)If in proceedings under this section the court does not find that fraud is proved but consider that the person concerned is nevertheless liable to a penalty, the court may determine a penalty notwithstanding that, but for the opinion of the Board as to fraud, the penalty would not have been a matter for the court.]

Textual Amendments

F968Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

Modifications etc. (not altering text)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C373S. 100D applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C374S. 100D modified (N.I.) by Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979/186), reg. 47L(2) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2000/2208, regs. 1(1), 20)

C375S. 100D applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 82(2)

C378S. 100D(2) functions transferred (20.5.1999 immediately before the time by reference to which the Lord Advocate's retained functions are determined for the purposes of 1998 c. 46, s. 52(6)(a)) by The Transfer of Functions (Lord Advocate and Advocate General for Scotland) Order 1999 (S.I. 1999/679), arts. 1(2), 2, Sch.; S.I. 1998/3178, art. 2, Sch. 4

[F993101 Evidence for purposes of proceedings relating to penalties.U.K.

An assessment which can no longer be varied by [F994the tribunal on an appeal notified to it] or by order of any court is sufficient evidence, for the purposes of—

(a)the preceding provisions of this Part, and

(b)the provisions of Schedule 18 to the Finance Act 1998 relating to penalties,

that the amounts in respect of which tax is charged in the assessment arose or were received as stated in the assessment.]

Textual Amendments

F993S. 101 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 39; S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C379 S. 101 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

102 Mitigation of penalties.U.K.

The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for [F995a penalty], and may also, after judgment, further mitigate or entirely remit the penalty.

Textual Amendments

Modifications etc. (not altering text)

C346Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C380Ss. 102-104 power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1 para. 7(2)(b)(9)-(12)

C382S. 102 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C383S. 102 applied by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 90K(7) (as inserted (6.4.2004) by S.I. 2004/770, regs. 1(1), 23)

C388S. 102 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)

C389S. 102 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C390S. 102 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

[F996103Time limits for penalties.U.K.

(1)Subject to subsection (2) below, where the amount of a penalty is to be ascertained by reference to tax payable by a person for any period, the penalty may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the [F997tribunal] or a Court—

(a)at any time within six years after the date on which the penalty was incurred, or

(b)at any later time within three years after the final determination of the amount of tax by reference to which the amount of the penalty is to be ascertained.

F998(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F999(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)A penalty to which [F1000subsection (1) does not apply] may be so determined, or proceedings for such a penalty may be commenced before the [F1001tribunal] or a court, at any time within six years after the date on which the penalty was incurred or began to be incurred.]

Textual Amendments

F996S. 103 substituted by Finance Act 1989 (c. 26), s. 169.

F998S. 103(2) repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(b), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)

F1000Words in s. 103(4) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 48(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

Modifications etc. (not altering text)

C347Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C380Ss. 102-104 power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1 para. 7(2)(b)(9)-(12)

C391 S. 103(1)(4) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C392S. 103 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C395S. 103(4) applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)

C396S. 103(4) applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C397S. 103(4) applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

[F1002103ZADisapplication of sections 100 to 103 in the case of certain penaltiesU.K.

Sections 100 to 103 do not apply to a penalty under—

(a)Schedule 24 to FA 2007 (penalties for errors),

(b)Schedule 36 to FA 2008 (information and inspection powers),

(c)Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),

(d)Schedule 55 to FA 2009 (penalties for failure to make returns etc), F1003...

(e)Schedule 56 to that Act (penalties for failure to make payments on time)[F1004, F1005...

(f)Schedule 23 to FA 2011 (data-gathering powers)][F1006, F1007...

(g)Schedule 38 to FA 2012 (tax agents: dishonest conduct)][F1008, or

(h)Part 4 of the Finance Act 2014 (follower notices and accelerated payments)].]

Textual Amendments

F1002S. 103ZA inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 13(3)

F1003Word in s. 103ZA(d) omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F1004S. 103ZA(f) and preceding word inserted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F1005Word in s. 103ZA(e) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

F1006S. 103ZA(g) and preceding word inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

F1007Word in s. 103ZA(f) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 33 para. 2(a)

F1008S. 103ZA(h) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 2(b)

[F1009103A Interest on penalties.U.K.

A penalty under any of the provisions of [F1010Part II, IV or VA] or this Part of this Act[F1011, or Schedule 18 to the Finance Act 1998,] shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the date on which it becomes due and payable until payment.]

Textual Amendments

F1009S. 103A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 33; S.I. 1998/3173, art. 2

F1010Words in s. 103A substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(8)

F1011Words in s. 103A inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 40; S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C380Ss. 102-104 power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1 para. 7(2)(b)(9)-(12)

C398S. 103A applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C399S. 103A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C400S. 102 applied by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 90P(5) (as inserted (6.4.2004) by S.I. 2004/770, regs. 1(1), 23)

104 Saving for criminal proceedings. U.K.

The provisions of the Taxes Acts shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour.

Modifications etc. (not altering text)

C380Ss. 102-104 power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1 para. 7(2)(b)(9)-(12)

C404 S. 104 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C405S. 104 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C406S. 104 modified (N.I.) by Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979/186), reg. 47L(3) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2000/2208, regs. 1(1), 20)

C407S. 104 applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 82(3)

105[F1012Admissibility of evidence not affected by offer of settlement etc].U.K.

(1)Statements made or documents produced by or on behalf of a person shall not be inadmissable in any such proceedings as are mentioned in subsection (2) below by reason only that it has been drawn to his attention [F1013—

(a)that where serious tax fraud has been committed the Board may accept a money settlement and that the Board will accept such a settlement, and will not pursue a criminal prosecution, if he makes a full confession of all tax irregularities, or

(b)that the extent to which he is helpful and volunteers information is a factor that will be taken into account in determining the amount of any penalty,]

and that he was or may have been induced thereby to make the statements or produce the documents.

(2)The proceedings mentioned in subsection (1) above are—

(a)any criminal proceedings against the person in question for any form of [F1014fraudulent conduct] in connection with or in relation to tax, and

(b)any proceedings against him for the recovery of any [F1015tax due from him] F1016[and

(c)any proceedings for a penalty or on appeal against the determination of a penalty.]

Textual Amendments

F1012S. 105 heading substituted (10.7.2003 with effect in accordance with s. 206(5) of the amending Act) by Finance Act 2003 (c. 14), s. 206(2)

F1013Words in s. 105(1) substituted (10.7.2003 with effect in accordance with s. 206(5) of the amending Act) by Finance Act 2003 (c. 14), s. 206(1)

F1014Finance Act 1989 (c. 26), s. 149(5)but not to affect the making of assessments before 1983-84 or for accounting periods ending before 1 April 1983.

Modifications etc. (not altering text)

C410 S. 105 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 105 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C411S. 105 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C412S. 105 modified (N.I.) by Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979/186), reg. 47L(4) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2000/2208, regs. 1(1), 20)

C413S. 105 applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 82(4)

106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction. U.K.

(1)A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be made out of any payment shall incur a penalty of £50.

(2)Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.

[F1017EvasionU.K.

Textual Amendments

F1017S. 106A and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 95 (with Sch. 9 paras. 1-9, 22)

106AOffence of fraudulent evasion of income taxU.K.

(1)A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.

(2)A person guilty of an offence under this section is liable—

(a)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum, or both, or

(b)on conviction on indictment, to imprisonment for a term not exceeding 7 years or a fine, or both.

(3)In the application of subsection (2)(a)—

(a)in England and Wales in relation to offences committed before the commencement of section 282(3) of the Criminal Justice Act 2003, and

(b)in Northern Ireland,

for “12 months” substitute “ 6 months ”.

(4)This section does not apply to things done or omitted before 1st January 2001.]

ScotlandU.K.

107 Criminal liability for false statements made to obtain allowances.U.K.

(1)This section applies only in Scotland.

(2)If any person, for the purpose of obtaining any allowance, reduction, rebate or repayment in respect of tax, either for himself or for any other person, or, in any return made with reference to tax, knowingly makes any false statement or false representation, he shall be liable, on summary conviction, to imprisonment for a term not exceeding six months.

(3)Notwithstanding anything in the Summary Jurisdiction (Scotland) Act 1954, proceedings for an offence under this section may be commenced at any time within three years from the time when the offence was committed.

(4)The expression “return” in this section shall be construed without regard to the definition in section 118(1) of this Act .

Modifications etc. (not altering text)

C416 S. 107(1)-(3) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 107 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

PART XIU.K. MISCELLANEOUS AND SUPPLEMENTAL

Modifications etc. (not altering text)

C417Pt. XI modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2

C418Pt. XI: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(b)

[F1018SettlementsU.K.

Textual Amendments

F1018S. 107A and cross-heading inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(5)

107A Relevant trustees.U.K.

(1)Subject to the following provisions of this section, anything which for the purposes of this Act is done at any time by or in relation to any one or more of the relevant trustees of a settlement shall be treated for those purposes as done at that time by or in relation to the other or others of those trustees.

(2)Subject to subsection (3) below, where the relevant trustees of a settlement are liable—

(a)to a penalty under section F1019... 12B F1020... F1021... of this Act or paragraph 2A of Schedule 1A to this Act [F1022or Schedule 24 to the Finance Act 2007] [F1023or Schedule 41 to the Finance Act 2008] [F1024or Schedule 55 to the Finance Act 2009], or to interest under [F1025section 101 of the Finance Act 2009] on such a penalty;

(b)to make a payment in accordance with an assessment under section 30 of this Act, or to make a payment under section 59A or 59B of this Act;

[F1026(c)to a penalty under Schedule 56 to the Finance Act 2009[F1027, or to interest under section 101 of that Act on such a penalty;]; or]

(d)to interest under section 86 of this Act [F1028or section 101 of the Finance Act 2009],

the penalty, [F1029interest or payment] may be recovered (but only once) from any one or more of those trustees.

(3)No amount may be recovered by virtue of subsection (2)(a) or (c) above from a person who did not become a relevant trustee until after the relevant time, that is to say—

[F1030(a)in relation to—

(i)a penalty under paragraph 4 of Schedule 55 to the Finance Act 2009 in respect of a return or other document falling within item 1, 2 or 3 of the Table in paragraph 1 of that Schedule, or

(ii)interest under section 101 of that Act on a penalty within sub-paragraph (i),

the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;]

(b)in relation to a penalty under any F1031... provision of this Act mentioned in subsection (2)(a) above, or to interest under [F1032section 101 of the Finance Act 2009] on such a penalty, the time when the relevant act or omission occurred; and

[F1033(c)in relation to—

(i)a penalty under Schedule 56 to the Finance Act 2009 in respect of an amount falling within item 1, 12, 18 or 19 of the Table in paragraph 1 of that Schedule, F1034...

(ii)a penalty under that Schedule in respect of an amount falling within item 17, 23 or 24 of that Table so far as the tax falls within item 1, [F1035or

(iii)interest under section 101 of that Act on a penalty within sub-paragraph (i) or (ii),]

the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;]

and in paragraph (b) above “the relevant act or omission” means the act or omission which caused the penalty to become payable.

F1036(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F1021Words in s. 107A(2) omitted (1.4.2009) by virtue of the combined effect of The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 4(a); Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 75(2) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with arts. 3, 5)

Modifications etc. (not altering text)

C419S. 107A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

CompaniesU.K.

108 Responsibility of company officers.U.K.

(1)Everything to be done by a company under the Taxes Acts shall be done by the company acting through the proper officer of the company [F1037or, except where a liquidator has been appointed for the company, through such other person as may for the time being have the express, implied or apparent authority of the company to act on its behalf for the purpose], and service on a company of any document under or in pursuance of the Taxes Acts may be effected by serving it on the proper officer.

This subsection is without prejudice to Part VIII of this Act (charges on non-residents) as it applies to corporation tax.

(2)Corporation tax or other tax chargeable under the Corporation Tax Acts on a company which is not a body corporate, or which is a body corporate not incorporated under [F1038any] enactment forming part of the law of the United Kingdom, or by Charter, may, at any time after the tax becomes due, and without prejudice to any other method of recovery, be recovered from the proper officer of the company, and that officer may retain out of any money coming into his hands on behalf of the company sufficient sums to pay that tax, and, so far as he is not so reimbursed, shall be entitled to be indemnified by the company in respect of the liability so imposed on him.

(3)For the purposes of this section—

(a)the proper officer of a company which is a body corporate shall be the secretary or person acting as secretary of the company, except that if a liquidator [F1039or administrator] has been appointed for the company the liquidator [F1040or, as the case may be, administrator] shall be the proper officer,

(b)the proper officer of a company which is not a body corporate or for which there is no proper officer within paragraph (a) above, shall be the treasurer or the person acting as treasurer, of the company .

[F1041(4)For the purposes of subsection (3)(a), where two or more persons are appointed to act jointly or concurrently as the administrator of a company, the proper officer is—

(a)such one of them as is specified in a notice given to the Board by those persons for the purposes of this section, or

(b)where the Board is not so notified, such one or more of those persons as the Board may designate as the proper officer for those purposes.]

Textual Amendments

F1037Words in s. 108(1) inserted (27.7.1993) by 1993 c. 34, s. 120, Sch. 14 para.7

F1039Words in s. 108(3)(a) inserted (with effect in accordance with Sch. 41 para. 5(1) of the amending Act) by Finance Act 2003 (c. 14), Sch. 41 para. 2(2)(a)

F1040Words in s. 108(3)(a) inserted (with effect in accordance with Sch. 41 para. 5(1) of the amending Act) by Finance Act 2003 (c. 14), Sch. 41 para. 2(2)(b)

F1041S. 108(4) inserted (with effect in accordance with Sch. 41 para. 5(1) of the amending Act) by Finance Act 2003 (c. 14), Sch. 41 para. 2(3)

Modifications etc. (not altering text)

C420S. 108 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C421S. 108 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C423S. 108 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 7(a) (with Sch. 49)

C424S. 108 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 13(a)

C425S. 108 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(a)

C426S. 108 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C430 S. 108 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C431S. 108(3)(4) applied (with effect in accordance with Sch. 15 paras. 97, 98 of the affecting Act) by Finance Act 2009 (c. 10), Sch. 15 paras. 17(5), 21(8), 33(8), 29(5) (with Sch. 15 para. 99)

C432S. 108(3)(4) applied (16.12.2010) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 37(6)

C433S. 108(3)(4) applied (with effect in accordance with regs. 1(2), 4 of the amending S.I.) by The Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (S.I. 2012/3111), regs. 1(1), 4(4)

C434 S. 108 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

[F1042109Corporation tax on close company in connection with loans [F1043or benefits] to participators etc.U.K.

(1)The provisions of [F1044sections 455 to 459 [F1045and 464A and 464B] of CTA 2010] (charge of tax in connection with loans [F1046or benefits] to participators etc.) directing that tax be assessed and recoverable as if it were an amount of corporation tax shall be taken as applying, subject to the provisions of the Taxes Acts, and to any necessary modifications, all enactments applying generally to corporation tax, including those relating to the assessing, collecting and receiving of corporation tax, those conferring or regulating a right of appeal and those concerning administration, penalties, interest on unpaid tax and priority of tax in cases of insolvency under the law of any part of the United Kingdom.

F1047(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1048(3)For the purposes of section 87A of this Act as applied by subsection (1) above—

(a)the date when tax under section 455 of CTA 2010 became due and payable is that determined in accordance with subsection (3) of that section, and

(b)the date when tax under section 464A of CTA 2010 became due and payable is that determined in accordance with subsection (4) of that section.]

[F1049(3A)If

[F1050(a)]there is such a repayment of the whole or any part of a loan or advance as is referred to in [F1051subsection (2) of section 458 of CTA 2010], [F1052or

(b)there is such a release or writing off of the whole or any part of the debt in respect of a loan or advance as is referred to in that subsection,]

interest under section 87A of this Act on so much of the tax under [F1053section 455 of CTA 2010] as is referable to the amount repaid[F1054, released or written off] shall not be payable in respect of any period after the date on which the repayment was made [F1055or the release or writing off occurred].]

[F1056(3B)If there is a payment which for the purposes of section 464B of CTA 2010 is a return payment in respect of a benefit conferred, interest under section 87A of this Act on so much of the tax under section 464A of CTA 2010 as is referable to the return payment is not payable in respect of any period after the date on which the return payment was made.]

(4)Section 91 of this Act shall not apply in consequence of any discharge or repayment of tax under [F1057section 458 [F1058or 464B] of CTA 2010].

(5)For the purposes of the said section 91, a relief from tax under [F1059sections 455 to 459 [F1060or 464A and 464B] of CTA 2010] shall not be treated as affecting tax charged by any assessment unless the assessment is to tax under that section.]

Textual Amendments

F1042S. 109 substituted (in relation to times after 5 April 1973) by Finance Act 1972 (c. 41), s. 111, Sch. 24 para. 13 (subject to s. 111(3)).

F1043Words in s. 109 heading inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(7), 12

F1044Words in s. 109(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(2) (with Sch. 2)

F1045Words in s. 109(1) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(2)(a), 12

F1046Words in s. 109(1) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(2)(b), 12

F1047S. 109(2) omitted (with effect with respect to loans or advances made (or treated as made) in any accounting period ending after 30.9.1993) by virtue of Finance (No. 2) Act 1987 (c. 51), s. 91(1) (with s. 91(4)); S.I. 1992/3066, art. 2(2)(a)

F1048S. 109(3) substituted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(3), 12

F1049S. 109(3A) inserted (with effect with respect to loans or advances made (or treated as made) in any accounting period ending after 30.9.1993) by Finance (No. 2) Act 1987 (c. 51), s. 91(3) (with s. 91(4)); S.I. 1992/3066, art. 2(2)(a)

F1050Word in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(a)

F1051Words in s. 109(3A)(a) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(4)(a) (with Sch. 2)

F1052Words in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(b)

F1053Words in s. 109(3A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(4)(b) (with Sch. 2)

F1054Words in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(c)

F1055Words in s. 109(3A) inserted (with effect in accordance with Sch. 3 para. 6(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 3 para. 6(2)(d)

F1056S. 109(3B) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(4), 12

F1057Words in s. 109(4) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(5) (with Sch. 2)

F1058Words in s. 109(4) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(5), 12

F1059Words in s. 109(5) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 158(6) (with Sch. 2)

F1060Words in s. 109(5) inserted (retrospective to 20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 paras. 11(6), 12

[F1061109AResidence of companiesU.K.

Chapter 3 of Part 2 of CTA 2009 (rules for determining residence of companies) applies for the purposes of this Act as it applies for the purposes of the Corporation Tax Acts.]

Textual Amendments

F1061S. 109A inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 308 (with Sch. 2 Pts. 1, 2)

[F1062Companies ceasing to be UK residentU.K.

Textual Amendments

F1062Ss. 109B-109F and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 54 (with Sch. 9 paras. 1-9, 22)

109BProvisions for securing payment by company of outstanding taxU.K.

(1)Each of conditions A to D must be met before a company ceases to be resident in the United Kingdom[F1063, subject to subsection (5A).]

(2)Condition A is that the company gives to the Commissioners for Her Majesty's Revenue and Customs notice of its intention to cease to be resident in the United Kingdom.

(3)Condition B is that the notice specifies the time (“the migration time”) when the company intends to cease to be resident in the United Kingdom.

(4)Condition C is that the company gives to the Commissioners—

(a)a statement of the amount which, in its opinion, is the amount of the tax which is or will be payable by it in respect of periods beginning before the migration time, and

(b)particulars of the arrangements which it proposes to make for securing the payment of that tax [F1064(which may include a proposal to enter into an exit charge payment plan in accordance with Schedule 3ZB).]

(5)Condition D is that—

(a)arrangements are made by the company for securing the payment of the tax which is or will be payable by it in respect of periods beginning before the migration time, and

(b)those arrangements, as made by the company, are approved for the purposes of this subsection by the Commissioners.

[F1065(5A)Condition D does not apply to the extent that payment of the tax is to be secured by the company entering into an exit charge payment plan in accordance with Schedule 3ZB.]

(6)If any question arises as to the amount which, for the purposes of subsection (5), should be regarded as the amount of tax which is or will be payable by the company in respect of periods beginning before the migration time, that question is to be referred to the tribunal.

(7)A decision of the tribunal under subsection (6) is final, despite sections 11 and 13 of the TCEA 2007 (appeals from tribunal decisions).

(8)If any information furnished by the company for the purpose of securing the Commissioners' approval under subsection (5) does not fully and accurately disclose all facts and considerations material for the Commissioners' decision under that subsection, any resulting approval is void.

Textual Amendments

F1063Words in s. 109B(1) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 4(2)

F1064Words in s. 109B(4)(b) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 4(3)

F1065S. 109B(5A) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 4(4)

109CPenalty for company's failure to comply with section 109BU.K.

If a company ceases to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met, the company is liable to a penalty not exceeding the amount of tax—

(a)which is or will be payable by it in respect of periods beginning before that time, and

(b)which has not been paid at that time.

109DPenalty for other persons if company fails to comply with section 109BU.K.

(1)Subsection (5) applies if—

(a)condition E is met, and

(b)either of conditions F and G is met.

(2)Condition E is that in relation to a company (“the migrating company”) any person (“P”) does or is party to the doing of any act which to P's knowledge amounts to or results in, or forms part of a series of acts which together amount to or result in, or will amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.

(3)Condition F is that P is—

(a)a director of the migrating company,

(b)a company which has control of the migrating company, or

(c)a director of a company which has control of the migrating company.

(4)Condition G is that the act mentioned in subsection (2) is a direction or instruction given—

(a)to persons within subsection (3), but

(b)otherwise than by way of advice given by a person acting in a professional capacity.

(5)If this subsection applies, P is liable to a penalty not exceeding the amount of tax—

(a)which is or will be payable by the migrating company in respect of periods beginning before the time mentioned in subsection (2), and

(b)which has not been paid at that time.

(6)Subsections (7) and (8) apply for the purposes of any proceedings against a person within subsection (3) for the recovery of a penalty under subsection (5).

(7)It is to be presumed that the person was party to every act of the migrating company unless the person proves that it was done without the person's consent or connivance.

(8)It is to be presumed, unless the contrary is proved, that any early-migration act was to the person's knowledge an early-migration act.

(9)In subsection (8) “early-migration act” means an act which in fact amounted to or resulted in, or formed part of a series of acts which together amounted to or resulted in, or would amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.

109ELiability of other persons for unpaid taxU.K.

(1)This section applies if—

(a)a company (“the migrating company”) ceases to be resident in the United Kingdom at any time, and

(b)any tax which is payable by the company in respect of periods beginning before that time is not paid within 6 months from the time when it becomes payable.

[F1066(1A)The reference in subsection (1)(b) to the time when tax becomes payable is a reference to—

(a)in a case where an exit charge payment plan has been entered into in accordance with Schedule 3ZB in respect of the tax, the time when the tax becomes payable under the plan, and

(b)in any other case, the time when the tax becomes payable in accordance with section 59D or 59E.]

(2)The Commissioners for Her Majesty's Revenue and Customs may, at any time before the end of the period of 3 years beginning with [F1067the relevant time], serve on any person within subsection (3) a notice—

(a)stating particulars of the tax payable, the amount remaining unpaid and the date when it became payable, and

(b)requiring that person to pay that amount within 30 days of the service of the notice.

[F1068(2A)In subsection (2) the “relevant time” means—

(a)in a case where an exit charge payment plan has been entered into in accordance with Schedule 3ZB in respect of the tax, the later of—

(i)the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB, as the case may be), and

(ii)the date on which the tax is payable under the plan, and

(b)in any other case, the time when the amount of the tax is finally determined.]

(3)The persons within this subsection are—

(a)any company which is, or within the pre-migration year was, a member of the same group as the migrating company,

(b)any person who is, or within the pre-migration year was, a controlling director of the migrating company, and

(c)any person who is, or within the pre-migration year was, a controlling director of a company which has, or within the pre-migration year had, control over the migrating company.

(4)Any amount which a person is required to pay by a notice under this section may be recovered from the person as if it were tax due and duly demanded from the person.

(5)If a person (“P”) pays any amount which a notice under this section requires P to pay, P may recover the amount from the migrating company.

(6)A payment in pursuance of a notice under this section is not allowed as a deduction in calculating any income, profits or losses for any tax purposes.

(7)In this section—

Textual Amendments

F1066S. 109E(1A) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 5(2)

F1067Words in s. 109E(2) substituted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 5(3)

F1068S. 109E(2A) inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 5(4)

109FInterpretation of sections 109B to 109EU.K.

(1)In sections 109B to 109E, any reference to the tax payable by a company includes a reference to—

(a)any amount which the company is liable to pay under section 77C (territorial extension of charge to tax),

(b)any amount of tax which the company is liable to pay under regulations made under section 684 of ITEPA 2003 (PAYE),

(c)any amount which the company is liable to pay under sections 61 and 62(1)(a) of the Finance Act 2004 (sub-contractors in the construction industry),

(d)any income tax which the company is liable to pay in respect of payments within section 946 of ITA 2007 (collection of tax: deposit-takers, building societies and certain companies), and

(e)any amount representing income tax which the company is liable to pay under section 966 of ITA 2007 (entertainers and sportsmen).

(2)In sections 109B to 109E read in accordance with subsection (1), any reference to the tax payable by a company in respect of periods beginning before any particular time includes a reference to any interest—

(a)on the tax so payable, or

(b)on tax paid by the company in respect of such periods,

which the company is liable to pay in respect of periods beginning before or after that time.

(3)In sections 109B to 109E “director”, in relation to a company, is to be read in accordance with the following provisions—

(a)section 67(1) and (2) of ITEPA 2003, and

(b)section 452 of CTA 2010.

(4)In sections 109B to 109E, any reference to a person having control of a company is to be read in accordance with sections 450 and 451 of CTA 2010.]

ValuationU.K.

F1069110 Valuation of land: power of entry. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1070111 Valuation of assets: power to inspect. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

DocumentsU.K.

112 Loss, destruction or damage to assessments, returns, etc. U.K.

(1)Where any assessment to tax, or any duplicate of assessment to tax, or any return or other document relating to tax, has been lost or destroyed, or been so defaced or damaged as to be illegible or otherwise useless, [F1071HMRC] may, notwithstanding anything in any enactment to the contrary, do all such acts and things as they might have done, and all acts and things done under or in pursuance of this section shall be as valid and effectual for all purposes as they would have been, if the assessment or duplicate of assessment had not been made, or the return or other document had not been made or furnished or required to be made or furnished :

Provided that, where any person who is charged with tax in consequence or by virtue of any act or thing done under or in pursuance of this section proves to the satisfaction of the [F1072tribunal] that he has already paid any tax for the same chargeable period in respect of the subject matter and on the account in respect of and on which he is so charged, relief shall be given to the extent to which the liability of that person has been discharged by the payment so made either by abatement from the charge or by repayment, as the case may require.

F1073(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1074(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1075[(3)The references in subsection (1) above to assessments to tax include references to determinations of penalties; and in its application to such determinations the proviso to that subsection shall have effect with the appropriate modifications.]

Textual Amendments

F1073 A development land tax provision added by Development Land Tax Act 1976 Sch. 8 para. 31. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

Modifications etc. (not altering text)

C435 S. 112 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C436S. 112 applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C437S. 112 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C438S. 112 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C441S. 112 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(b)

113 Form of returns and other documents. U.K.

(1)Any returns under the Taxes Acts shall be in such form as the Board prescribe, and in prescribing income tax forms under this subsection the Board shall have regard to the desirability of securing, so far as may be possible, that no person shall be required to make more than one return annually of the sources of his income and the amounts derived therefrom.

[F1076(1A)Any notice or direction requiring any return to be made under the Taxes Acts to an inspector or other officer of the Board may be issued or given in the name of that officer, or as the case may be in the name of the Board, by any officer of the Board, and so as to require the return to be made to the first-mentioned officer.

(1B)Where the Board or an inspector or other officer of the Board have in accordance with section 29 of this Act [F1077or paragraph 41 of Schedule 18 to the Finance Act 1998], or any other provision of the Taxes Acts, decided to make an assessment to tax, and have taken all other decisions needed for arriving at the amount of the assessment, they may entrust to some other officer of the Board responsibility for completing the assessing procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the assessment on the person liable for tax.]

F1078(1C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1079[(1D)Where an officer of the Board has decided to impose a penalty under section 100 of this Act and has taken all other decisions needed for arriving at the amount of the penalty, he may entrust to any other officer of the Board responsibility for completing the determination procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the determination on the person liable to the penalty.]

(2)Any return or assessment or other document relating to chargeable gains or tax on capital gains may be combined with one relating to income or income tax.

(3)Every assessment, F1080[determination of a penalty,] duplicate, warrant, notice of assessment F1080[, of determination] or of demand, or other document required to be used in assessing, charging, collecting and levying tax F1080[or determining a penalty] shall be in accordance with the forms prescribed from time to time in that behalf by the Board, and a document in the form prescribed and supplied or approved by them shall be valid and effectual .

Textual Amendments

F1076Finance Act 1970 (c. 24), s.18, Sch. 4, para. 10.

F1077Words in s. 113(1B) inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 41; S.I. 1998/3173, art. 2

F1078S. 113(1C) repealed (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 4(2)(c), Sch. 41 Pt. 5(8)

Modifications etc. (not altering text)

C442 S. 113(1A)(3) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C443S. 113 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C445S. 113(1A)(1B)(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C447S. 113(1B) applied (with modifications) (23.3.1993) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 6

C448S. 113(1B) applied (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 6

C449S. 113(1B) applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 13

C450S. 113(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

114 Want of form or errors not to invalidate assessments, etc.U.K.

(1)An assessment F1081[or determination], warrant or other proceeding which purports to be made in pursuance of any provision of the Taxes Acts shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of the Taxes Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.

(2)An assessment F1081[or determination] shall not be impeached or affected—

(a)by reason of a mistake therein as to—

(i)the name or surname of a person liable, or

(ii)the description of any profits or property, or

(iii)the amount of the tax charged, or

(b)by reason of any variance between the notice and the assessment F1081[or determination].

Textual Amendments

Modifications etc. (not altering text)

C452S. 114 applied by See Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C453S. 114 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C454S. 114 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C456S. 114 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 7(b) (with Sch. 49)

C457S. 114 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 13(b)

C458S. 114 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(c)

C459S. 114 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

115 Delivery and service of documents. U.K.

(1)A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place or residence.

(2)Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post, and, if to be given, sent, served or delivered to or on any person [F1082by HMRC] may be so served addressed to that person—

(a)at his usual or last known place of residence, or his place of business or employment, or

(b)in the case of a company, at any other prescribed place, and in the case of a liquidator of a company, at his address for the purposes of the liquidation or any other prescribed place.

(3)In subsection (2) above “prescribed” means prescribed by regulations made by the Board, and the power of making regulations for the purposes of that subsection shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

F1083F1084(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1083(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

C462See Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) (Oil Taxation Acts) regarding modification in relation to petroleum revenue tax and supplementary petroleum duty

C463S. 115 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C465S. 115 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 13(c)

C466S. 115 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 7(c) (with Sch. 49)

C467S. 115 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 40(1)(d)

C468S. 115 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 43(c), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C470S. 115(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C471S. 115(1)(2)(5) applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

[F1085115A Electronic lodgement of tax returns, etc.U.K.

Schedule 3A to this Act (which makes provision with respect to the electronic lodgement of tax returns and documents required in connection with tax returns) shall have effect.]

Textual Amendments

F1085S. 115A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 1

Modifications etc. (not altering text)

F1086116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1086(Receipts, etc. exempt from stamp duty.)Repealed byFinance Act 1970 s.36(8)andSch.8 Part V,as from1February1971.

Northern IrelandU.K.

117 Action of ejectment in Northern Ireland. U.K.

Unless other provision is made in that behalf by any enactment, an action of ejectment in Northern Ireland for non-payment of rent shall not be defeated on the ground that the person liable to pay the rent is entitled under the Income Tax Acts to a deduction which would reduce the amount due by him below a year’s rent.

Modifications etc. (not altering text)

C472 See theNorthern Ireland Constitution Act 1973 (c.36), s.40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.

InterpretationU.K.

118 Interpretation. E+W+N.I.

(1)In this Act, unless the context otherwise requires—

(2)For the purposes of this Act, a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Board or the [F1114tribunal] or officer concerned may have allowed; and where a person had a reasonable excuse for not doing anything required to be done he shall be deemed F1115[not to have failed to do it unless the excuse ceased and, after the excuse ceased, he shall be deemed] not to have failed to do it if he did it without unreasonable delay after the excuse had ceased:

F1116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1117(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)For the purposes of this Act, the amount of tax covered by any assessment shall not be deemed to be finally determined until that assessment can no longer be varied, whether by [F1118the tribunal on an appeal notified to it] or by the order of any court.

[F1119(5)For the purposes of this Act a loss of tax or a situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that loss or situation.

(6)Where—

(a)information is provided to Her Majesty's Revenue and Customs,

(b)the person who provided the information, or the person on whose behalf the information was provided, discovers some time later that the information was inaccurate, and

(c)that person fails to take reasonable steps to inform Her Majesty's Revenue and Customs,

any loss of tax or situation brought about by the inaccuracy shall be treated for the purposes of this Act as having been brought about carelessly by that person.

(7)In this Act references to a loss of tax or a situation brought about deliberately by a person include a loss of tax or a situation that arises as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.]

Textual Amendments

F1087Words in s. 118(1) repealed (with effect in accordance with Sch. 43 Pt. 3(6) Note of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(6)

F1089Words in s. 118(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(a) (with ss. 60, 101(1), 171, 201(3))

F1090Words in s. 118(1) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 159(a) (with Sch. 2)

F1091 Words omitted related to development land tax. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X

F1092Words in s. 118 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 309 (with Sch. 2 Pts. 1, 2)

F1093Words in s. 118(1) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 159(b) (with Sch. 2)

F1096Words in s. 118(1) omitted (with effect in accordance with s. 222(5) of the amending Act) by virtue of Finance Act 2012 (c. 14), s. 222(4)(a)

F1097S. 118 entry inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 139 (with Sch. 7)

F1098Words in s. 118(1) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 380 (with Sch. 2)

F1099Words in s. 118(1) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 263(b) (with Sch. 2)

F1100Words in s. 118 repealed by Finance Act 1989 (c. 26), s. 187, Sch. 17 Part VIII (but does not affect the making of assessments for years before 1983-84 or accounting periods ending before 1 April 1983)

F1101Words in s. 118(1) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 33(2)

F1103Words in s. 118 inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(6)

F1105Words in s. 118(1) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(14)

F1106Words in s. 118(1) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 33(3)

F1107Development Land Tax Act 1976 s.41, Sch.8 para. 32. Repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X in respect of disposals taking place on or after 19 March 1985.

F1108Words in s. 118 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 50 (with Sch. 38 para. 43); S.I. 2013/279, art. 2

F1110Words in s. 118(1)(b) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by virtue of Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(b) (with ss. 60, 101(1), 171, 201(3))

F1111 A development land tax provision added by Development Land Tax Act 1976 Sch.8 para.32. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

F1112Definition in s. 118(1)(b) inserted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(11)(c) (with ss. 60, 101(1), 171, 201(3))

F1113Words in s. 118(1) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 314 (with Sch. 9 paras. 1-9, 22)

F1116 S. 118(2) proviso repealed by Finance Act 1970 s.36(8), Sch.8 Part VII.

F1117S. 118(3) repealed (with effect in accordance with s. 199(2)(3), Sch. 19 para. 34(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 34(2), Sch. 26 Pt. 5(23); S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C473 S. 118(1)(2) applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 118(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C474S. 118(1) applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I

C475S. 118(1) applied (with modifications) (11.6.2004) by The Stamp Duty Land Tax (Appeals) Regulations 2004 (S.I. 2004/1363), regs. 1, 25(2)

C476 S. 118(1) applied in part by Income and Corporation Taxes Act 1988 (c. 1), s. 754(9)

C477S. 118(2)(4) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18

C478S. 118(2) applied (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), ss. 11(7), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

C479S. 118(2) applied (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), arts. 1(2), 12(7); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2

C484S. 118(2) applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)

C485S. 118(2) applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C486S. 118(2) applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)

C487S. 118(5)-(7) applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 42

C488S. 118(5)-(7) applied (with modifications) by Oil Taxation Act 1975 (c. 22), Sch. 2 para. 12B(8) (as inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 22; S.I. 2010/867, art. 2(2))

PART XIIU.K. GENERAL

119 Commencement and construction.U.K.

(1)This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.

(2)This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.

(3)This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.

(4)This Act, so far as it relates to chargeable gains, shall be construed as one with F1120[the [F11211992 Act]] [F1122and ITEPA 2003].

F1123(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1121Words in s. 119(4) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(2) (with ss. 60, 101(1), 171, 201(3))

F1122Words in s. 119(4) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 140 (with Sch. 7)

F1123 A development land tax provision added by Development Land Tax Act 1976 Sch.8 para.33. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.

120 Short title.U.K.

This Act may be cited as the Taxes Management Act 1970.