Taxes Management Act 1970

Documents U.K.

112 Loss, destruction or damage to assessments, returns, etc. [1952 s.513; 1965 Sch.X 1(1); 1966 Sch.VI 13, 27(1).] 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, the Commissioners, inspectors, collectors and other officers having powers in relation to tax 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 F1 :

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 Commissioners having jurisdiction in the case 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.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(2) In this section, “the Commissioners” means, as the case may require, either the Board or the General or Special Commissioners concerned F3 .

[(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 F4 .]

Textual Amendments

F1 SeeOil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—regarding modifications relating to petroleum revenue tax and supplementary petroleum duty.

F2 A development land tax provision added byDevelopment Land Tax Act 1976 Sch.8 para.31. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F3 SeeFinance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.

F4 Finance Act 1989 s. 168(6).

113 Form of returns and other documents. [1952 s.25; 1964(M) Sch.IV; 1966 Sch.VI 5(2)(3); 1969 Sch.XX 15.] 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.

[(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 F5 .

(1B) Where the Board or an inspector or other officer of the Board have in accordance with section 29 of this Act, 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 F6 .] F7

(1C) Where an officer of the Board has decided that an amount of tax carries interest under section 88 of this Act and has taken the decisions needed for arriving at the date when for the purposes of that section that tax ought to have been paid, 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 of otherwise, including responsibility for serving notice of the determination on the person liable to the interest F8 .]

(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 F9 .]

M1 (2) Any return or assessment or other documentrelating to chargeable gains or tax on capital gains may be combined with one relating to income or income tax.

M2 (3) Every assessment, [determination of a penalty F10 ,] duplicate, warrant, notice ofassessment[, of determination F10 ] or of demand, or other document required to be used in assessing, charging, collecting and levying tax [or determining a penalty F10 ] 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 F7 F11 .

Textual Amendments

F5 SeeFinance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.

F6 Finance Act 1970, s.18andSch.4, para.10.

F7 See—Finance Act 1981 s.134andSch.17 para.18—application of this provision to the special tax on banking deposits.Oil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—ss.113and114applied with modifications in relation to petroleum revenue tax and supplementary petroleum duty.Income and Corporation Taxes Act 1988 Sch. 19 para. 13(7)—ss 113(1B)and (3)and 114(2)applied in relation to apportionment of close company's income.S.I. 1990 No. 627, regn. 8 (in Part III Vol. 5)—application of ss. 113(1B)and (3)to underwriters for 1987-88.

F8 Finance Act 1989 s. 160(4).

F9 Finance Act 1989 s. 168(7)(a).

F10 Finance Act 1989 s. 168(7)(b).

F11 See Income and Corporation Taxes Act 1988 Sch. 16 para. 13(7)—ss. 113(1B)and (3)applied in relation to apportionment of close company's income.

Marginal Citations

M1 1965

Sch. X 17.

M2 1952 s.514(1); 1965 Sch.X 1(1); 1966 Sch.VI 13.

114 Want of form or errors not to invalidate assessments, etc. [1952 s.514(2)(3); 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) An assessment [or determination F12 ], 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 [or determination F12 ] 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 [or determination F12 .] F13 .

Textual Amendments

F12 Finance Act 1989 (c. 26), s. 160(5).

F13 See Income and Corporation Taxes Act 1988 Sch. 16 para. 13(7)—ss. 114(2)applied in relation to apportionment of close company's income.

Modifications etc. (not altering text)

C1 S. 114 applied by See Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

115 Delivery and service of documents. [1952 s.515(1); 1965 Sch.X 1(1); 1966 Sch.VI 13.] [1969 Sch.XX 16(1)(2).] 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 F14 .

(2) Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post F14 , and, if to be given, sent, served or delivered to or on any person by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners, 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 .

M3 (4) Notices to be given or delivered to, or served on, the General Commissioners shall be valid and effectual if given or delivered to or served on their clerk .

Textual Amendments

F14 See also the Interpretation Act 1978 (c. 30): “References to service by post.7. Where an Act authorises or requires any document to be served by post (whether the expression “serve” or the expression “give” or “send” or any other expression is used) then, unless the contrary intention appears, the service is deemed to be effected by properly addressing, pre-paying and posting a letter containing the document and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post.”

Modifications etc. (not altering text)

C2 S. 115(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C3 See 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

Marginal Citations

M3 1952 s.515(5); 1965 Sch.X 1(1); 1966 Sch.VI 13.

116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 (Receipts, etc. exempt from stamp duty.)Repealed byFinance Act 1970 s.36(8)andSch.8 Part V,as from1February1971.