PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 1OVERVIEW

37Overview of Part

This Part is about the assessment of F1WRA-collected taxes and includes provision about—

(a)

keeping records;

(b)

tax returns;

(c)

enquiries by WRA into tax returns;

(d)

determinations by WRA of F1WRA-collected tax due where no tax return is made;

(e)

assessments by WRA of F1WRA-collected tax due F2and of amounts payable in respect of tax credits;

(f)

claims for relief from double assessment and for repayment of F1WRA-collected tax;

(g)

the making of claims.