(1)Every person who—
(a)is chargeable to income tax or capital gains tax for any year of assessment, and
(b)has not received a notice under section 8 of this Act requiring a return for that year of his total income and chargeable gains,
shall, subject to subsection (3) below, within six months from the end of that year, give notice to an officer of the Board that he is so chargeable.
(2)In the case of [F2persons who are] chargeable as mentioned in subsection (1) above as [F3the relevant trustees] of a settlement, that subsection shall have effect as if the reference to a notice under section 8 of this Act were a reference to a notice under section 8A of this Act.
(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 his total income consists of income from sources falling within subsections (4) to (7) below and he has no chargeable gains.
(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 section 203 of the principal Act.
(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 section 203 of the principal Act.
(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 Schedule F,
and that person is not for that year liable to tax at a rate other than the basic rate[F4, the Schedule F ordinary rate] or the lower rate.
(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 [F5income 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.
(8)If any person, for any year of assessment, fails to comply with subsection (1) above, he shall be liable to a penalty not exceeding the amount of the tax—
(a)in which he is assessed under section 9 or 29 of this Act in respect of that year, and
(b)which is not paid on or before the 31st January next following that year.
[F6(9)For the purposes of this Act the relevant trustees of a settlement are—
(a)in relation to income [F7(other than gains treated as arising under Chapter II of Part XIII of the principal Act)], the persons who are trustees when the income arises and any persons who subsequently become trustees; and
[F8(aa)in relation to gains treated as arising under Chapter II of Part XIII of the principal Act, 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
F1S. 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
F2Words 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)
F3Words 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)
F4Words 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)
F5Words 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)
F6S. 7(9) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(2)
F7Words 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)
F8S. 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)
Modifications etc. (not altering text)
C1S. 7 modified (as respects the year 1995-96) by Finance Act 1995 (c. 4), Sch. 21 para. 1
[F10(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, [F11and 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, on or before the day mentioned in subsection (1A) below, 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.
(1A)The day referred to in subsection (1) above is—
(a)the 31st January next following the year of assessment, or
(b)where the notice under this section is given after the 31st October next following the year, the last day of the period of three months beginning with the day on which the notice is given
F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F13(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 section 231 of the principal Act 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, [F14loss, 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.]
(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.
[F15(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
F9Ss 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)
F10S. 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
F11Words 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)
F12Words in s. 8(1A) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(2), Sch. 41 Pt. 5(6)
F13S. 8(1AA) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(3)
F14Words 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)
F15S. 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)
C2S. 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))
C3 See—Finance Act 1974 (c. 30), s. 24—notice may require particulars of emoluments of certain employments etc. under non-residents duties performed for benefit of a person resident or trading etc., in the United Kingdom (repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22))
C4S. 8 extended (with effect in accordance with s. 56(9) of the amending Act) by Finance Act 1998 (c. 36), s. 56(7)(a)
[F16(1)For the purpose of establishing the amounts in which [F17the relevant trustees] of a settlement, and the settlors and beneficiaries, are chargeable to income tax and capital gains tax for a year of assessment, [F18and the amount payable by him by way of income tax for that year,] an officer of the Board may by a notice given to [F19any relevant trustee] require the trustee—
(a)to make and deliver to the officer, on or before the day mentioned in subsection (1A) below, 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.
(1A)The day referred to in subsection (1) above is—
(a)the 31st January next following the year of assessment, or
(b)where the notice under this section is given after the 31st October next following the year, the last day of the period of three months beginning with the day on which the notice is given
F20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
[F21(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 section 231 of the principal Act applies.]
(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.
[F22(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
F9Ss 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)
F16S. 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
F17Words 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)
F18Words 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)
F19Words 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)
F20Words in s. 8A(1A) repealed (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(2), Sch. 41 Pt. 5(6)
F21S. 8A(1AA) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(3)
F22S. 8A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 103(4)
[F24(1)Subject to [F25subsections (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 section 231 of the principal Act applies
[F26but 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 233(1), 246D(1), 249(4), 421(1), 547(5) or 599A(5) of the principal Act].]
[F27(1A)The tax to be assessed on a person by a self-assessment shall not include any tax which, under Chapter I or IV of Part XIV of the principal Act, is charged on the administrator of a scheme (within the meaning of section 658A of that Act) and is assessable by the Board in accordance with that section.]
(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 30th September next following the year, or
(b)where the notice under section 8 or 8A of this Act is given after the 31st July 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;
and references in F28... this Act to a person’s self-assessment include references to an assessment made on a person’s behalf under this subsection.
(4)Subject to subsection (5) below—
(a)at any time before the end of the period of nine months beginning with the day on which a person’s return is delivered, an officer of the Board may by notice to that person so amend that person’s self-assessment as to correct any obvious errors or mistakes in the return (whether errors of principle, arithmetical mistakes or otherwise); and
(b)at any time before the end of the period of twelve months beginning with the filing date, a person may by notice to an officer of the Board so amend his self-assessment as to give effect to any amendments to his return which he has notified to such an officer.
(5)No amendment of a self-assessment may be made under subsection (4) above at any time during the period—
(a)beginning with the day on which an officer of the Board gives notice of his intention to enquire into the return, and
(b)ending with the day on which the officer’s enquiries into the return are completed.
(6)In this section and section 9A of this Act “the filing date” means the day mentioned in section 8(1A) or, as the case may be, section 8A(1A) of this Act.]
Textual Amendments
F23S. 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
F24S. 9(1) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(4)
F25Words 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)
F26Words 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)
F27S. 9(1A) inserted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)
F28Words in s. 9(3) repealed (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(2), Sch. 29 Pt. 8(14)
(1)An officer of the Board may enquire into—
(a)the return on the basis of which a person’s self-assessment was made under section 9 of this Act, or
(b)any amendment of that return on the basis of which that assessment has been amended by that person, [F30or
(c)any claim or election included in the return (by amendment or otherwise)]
if, before the end of the period mentioned in subsection (2) below, he gives notice in writing to that person of his intention to do so.
(2)The period referred to in subsection (1) above is—
(a)in the case of a return delivered or amendment made on or before the filing date, the period of twelve months beginning with that date;
(b)in the case of a return delivered or amendment made after that date, the period ending with the quarter day next following the first anniversary of the day on which the return or amendment was delivered or made;
and the quarter days for the purposes of this subsection are 31st January, 30th April, 31st July and 31st October.
(3)A return or amendment which has been enquired into under subsection (1) above shall not be the subject of a further notice under that subsection.]
Textual Amendments
F29S. 9A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 180; S.I. 1998/3173, art. 2
F30S. 9A(1)(c) and preceding word inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 2