| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 3 of 45 obligations carry a fine up to £3,000. 8 carry different penalties and 34 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person19 Director or Officer3 Trader3 Applicant3 Trustee2 Employer1

Plus 14 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Applicant — also bound by 307 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

Trustee — also bound by 104 other Acts

The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 79 duties

The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 40 duties

Charities Act 2011 27 duties

Charities Act (Northern Ireland) 2008 22 duties

Insolvency (England and Wales) Rules 2016 21 duties

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

ADMINISTRATION

1 of 9 sections shown

s.001 Responsibility for certain taxes Regulated

Other duties (1) — Crown / regulator

HMRC must manage and collect major taxesStatutory regulator

8 other sections in this Part — procedural and definitional

s.002 General Commissioners

s.002 General Commissioners: costs and expenses in legal proceedings.

s.003 Clerk to General Commissioners.

s.003 General Commissioners and clerks: indemnity.

s.004 Special Commissioners.

s.004 Deputy Special Commissioners.

s.005 General and Special Commissioners.

s.006 Declarations on taking office.

Part 2

RETURNS OF INCOME AND GAINS

3 of 54 sections shown

s.012 Partnership return to include partnership statement. Regulated

Include a partnership statement in your partnership tax returnAny Person

s.012 Partnership returns: overseas partners in investment partnerships etc Regulated

Provide missing tax references for overseas partnersAny Person

s.012 Records to be kept for purposes of returns. Regulated

Keep and preserve business records for tax returnsAny Person

51 other sections in this Part — procedural and definitional

s.007 Notice of liability to income tax and capital gains tax.

s.007 Disregard of certain NRCGT gains for purposes of section 7

s.008 Personal return.

s.008 Trustee’s return.

s.008 Withdrawal by HMRC of notice under section 8 or 8A

s.008 Returns so far as relating to capital gains tax

s.008 Interpretation of section 8(4A)

s.009 Returns to include self-assessment.

s.009 Notice of enquiry

s.009 Amendment of return by taxpayer during enquiry

s.009 Amendment of self-assessment during enquiry to prevent loss of tax

s.009 Choice between different Cases of Schedule D

s.009 Amendment of personal or trustee return by taxpayer

s.009 Correction of personal or trustee return by Revenue

s.010 Notice of liability to corporation tax.

s.011 Return of profits.

s.011 Notice of liability to capital gains tax.

s.011 Return of profits to include self-assessment.

s.011 Power to enquire into return of profits.

s.011 Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.

s.011 Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.

s.011 Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.

s.012 Information about chargeable gains.

s.012 UK Economic Interest Groupings and European Economic Interest Groupings.

s.012 Partnership return.

s.012 Withdrawal by HMRC of notice under section 12AA

s.012 Amendment of partnership return by taxpayer

s.012 Correction of partnership return by Revenue

s.012 Returns relating to LLP not carrying on business etc with view to profit

s.012 Partnership return conclusive as to partnership shares

s.012 Notice of enquiry

s.012 Amendment of partnership return by taxpayer , or referral of dispute, during enquiry

s.012 AIFM firms

s.012 Choice between different Cases of Schedule D

s.012 Digital reporting and record-keeping

s.012 Returns made otherwise than pursuant to a notice

s.012 Interpretation of sections 12ZB to 12ZN

s.012 NRCGT return

s.012 Elective NRCGT return

s.012 Single return in respect of two or more non-resident CGT disposals

s.012 NRCGT returns: grant and exercise of options

s.012 NRCGT return to include advance self-assessment

s.012 The “amount notionally chargeable”

s.012 Cases where advance self-assessment not required

s.012 NRCGT returns and annual self-assessment: section 8

s.012 NRCGT returns and annual self-assessment: section 8A

s.012 Sections 12ZA to 12ZI: determination of residence status

s.012 Amendment of NRCGT return by the taxpayer

s.012 Correction of NRCGT return by HMRC

s.012 Notice of enquiry

s.012 Amendment of return by taxpayer during enquiry

Part 3

REFERRAL OF QUESTIONS DURING ENQUIRY

1 of 5 sections shown

s.028 Effect of determination Regulated

Other duties (1) — Crown / regulator

HMRC must apply Tribunal tax case determinations to your enquiryStatutory regulator

4 other sections in this Part — procedural and definitional

s.028 Referral of questions during enquiry

s.028 Withdrawal of notice of referral

s.028 Regulations with respect to referrals

s.028 Effect of referral on enquiry

Part 3

OTHER RETURNS AND INFORMATION

1 of 31 sections shown

s.020 Falsification etc. of documents. Imprisonment

Falsify or destroy documents required by HMRCAny Person

30 other sections in this Part — procedural and definitional

s.013 Persons in receipt of taxable income belonging to others.

s.014 Return of lodgers and inmates.

s.015 Return of employees' earnings etc.

s.015 Non-resident's staff are UK client's employees for section 15 purposes

s.016 Fees, commissions, etc.

s.016 Agency workers.

s.017 Interest paid or credited by banks, building societies, etc. without deduction of income tax.

s.018 Interest paid without deduction of income tax.

s.018 Other payments and licences etc.

s.018 Savings income: regulations about European and international aspects

s.018 Regulations under section 18B: provision about “paying agents”

s.018 Content of regulations under section 18B: supplementary provision

s.018 Interpretation of sections 18B to 18D: “prescribed” etc

s.019 Information for purposes of charge on profits of UK property businesses or under Schedule A.

s.019 Power to call for documents for purposes of certain enquiries.

s.020 Power to call for documents of taxpayer and others.

s.020 Power to call for papers of tax accountant.

s.020 Restrictions on powers under section 20A.

s.020 Orders for the delivery of documents.

s.020 Entry with warrant to obtain documents.

s.020 Procedure where documents etc. are removed.

s.020 Interpretation of ss.20 to 20C.

s.021 Stock jobbers’ transactions.

s.022 Additional particulars for surtax.

s.023 Power to obtain copies of registers of securities.

s.024 Power to obtain information as to income from securities.

s.025 Issuing houses, stockbrokers, auctioneers, etc.

s.026 Nominee shareholders.

s.027 Settled property.

s.028 Non-resident companies and trusts.

Part 4

ASSESSMENT AND CLAIMS

5 of 50 sections shown

s.028 Completion of enquiry into personal or trustee return ... Regulated

Other duties (1) — Crown / regulator

HMRC must issue a closure notice to end a tax enquiryStatutory regulator

s.030 Assessing procedure. Regulated

Other duties (1) — Crown / regulator

HMRC must issue formal notices for tax assessmentsStatutory regulator

s.031 Appeals: notice of appeal Regulated

Submit a written notice of appeal against tax assessmentsAny Person

s.032 Double assessment. Regulated

Other duties (1) — Crown / regulator

HMRC must cancel duplicate tax assessments upon a valid claimStatutory regulator

s.043 Claims for double taxation relief in relation to petroleum revenue tax Regulated

Claim relief for double taxation on Petroleum Revenue TaxApplicant

45 other sections in this Part — procedural and definitional

s.028 Amendment of return of profits made for wrong period.

s.028 Provisions supplementary to section 28AA.

s.028 Completion of enquiry into partnership return

s.028 Determination of tax where no return delivered.

s.028 Determination of corporation tax where no return delivered.

s.028 Determination of corporation tax where notice complied with in part.

s.028 Corporation tax determinations: supplementary.

s.028 Determination of amount notionally chargeable where no NRCGT return delivered

s.028 Simple assessments by HMRC : personal assessments

s.028 Simple assessments by HMRC : trustees

s.028 Power to withdraw a simple assessment

s.029 Assessment where loss of tax discovered.

s.029 Non-resident CGT disposals: determination of amount which should have been assessed

s.030 Recovery of overpayment of tax, etc.

s.030 Assessing income tax on trustees and personal representatives

s.030 Amendment of partnership statement where loss of tax discovered.

s.030 Transfer pricing records: carelessness for the purposes of section 29

s.030 Transfer pricing records: carelessness for the purposes of section 30B

s.031 Appeals: right of appeal

s.031 Taxpayer's right to query simple assessment

s.031 Appeals: appeals to General Commissioners

s.031 Appeals: appeals to Special Commissioners

s.031 Appeals: election to bring appeal before Special Commissioners

s.033 Recovery of overpaid tax etc

s.034 Ordinary time limit of 4 years.

s.034 Ordinary time limit for self-assessments

s.035 Time limit: income received after year for which it is assessable

s.036 Loss of tax brought about carelessly or deliberately etc

s.036 Loss of tax involving offshore matter or offshore transfer

s.037 Neglect: income tax and capital gains tax.

s.037 Effect of assessment where allowances transferred.

s.038 Modification of s.37 in relation to partnerships.

s.039 Neglect: corporation tax.

s.040 Assessment on personal representatives.

s.041 Leave of General or Special Commissioners required for certain assessments.

s.041 Determination procedure

s.041 Reduction of determination

s.041 Time limits

s.042 Procedure for making claims etc.

s.043 Time limit for making claims.

s.043 Further assessments: claims etc.

s.043 Limits on application of section 43A.

s.043 Consequential claims etc

s.043 Making of income tax claims by electronic communications etc

s.043 Effect of directions under section 43E

Part 5

APPEALS AND OTHER PROCEEDINGS

7 of 40 sections shown

s.046 Questions to be determined by the relevant tribunal. Regulated

Other duties (1) — Crown / regulator

Relevant tribunal must determine land valuation disputesTribunal / Court

s.047 Special jurisdiction relating to Business Expansion Scheme. Regulated

Other duties (1) — Crown / regulator

Tribunal must determine land value disputes for Business Expansion SchemeTribunal / Court

s.049 Late notice of appeal Regulated

Other duties (1) — Crown / regulator

HMRC must accept late appeals if there is a reasonable excuseStatutory regulator

s.049 Appellant requires review by HMRC Regulated

Other duties (1) — Crown / regulator

HMRC must review a tax decision if you request itStatutory regulator

s.049 Nature of review etc Regulated

Other duties (1) — Crown / regulator

HMRC must conduct and notify you of tax review conclusionsStatutory regulator

s.050 Procedure. Regulated

Other duties (1) — Crown / regulator

Tribunal must adjust tax assessments based on appeal findingsTribunal / Court

s.055 Recovery of tax not postponed. Regulated

Pay disputed tax unless you apply for a postponementApplicant

33 other sections in this Part — procedural and definitional

s.044 General Commissioners.

s.045 Quorum of Special Commissioners.

s.046 General and Special Commissioners.

s.046 Regulations about jurisdiction.

s.046 Questions to be determined by Special Commissioners.

s.046 Jurisdiction of Special Commissioners over certain claims included in returns.

s.047 Special jurisdiction relating to tax on chargeable gains.

s.047 Meaning of tribunal

s.048 Application to appeals and other proceedings

s.049 Appeal: HMRC review or determination by tribunal

s.049 HMRC offer review

s.049 Notifying appeal to the tribunal

s.049 Nature of review: penalties under Schedule 24 to FA 2021

s.049 Effect of conclusions of review

s.049 Effect of conclusions of review: penalties under Schedule 24 to FA 2021

s.049 Notifying appeal to tribunal after review concluded

s.049 Notifying appeal to tribunal after review offered but not accepted

s.049 Interpretation of sections 49A to 49H

s.051 Power of Commissioners to obtain information from appellant.

s.052 Evidence.

s.053 Appeals against summary determination of penalties.

s.054 Settling of appeals by agreement.

s.054 No questioning in appeal of amounts of certain social security income

s.054 Notifications of taxable amounts of certain social security income

s.054 Interpretation of sections 54A and 54B: “appropriate officer” etc

s.056 Payment of tax where there is a further appeal

s.056 Appeals from the Special Commissioners.

s.056 Regulations about practice and procedure.

s.056 Power of Special Commissioners to order costs.

s.056 Power of Special Commissioners to publish reports of decisions.

s.057 Regulations about appeals.

s.058 Proceedings in tax cases in Northern Ireland.

s.059 Election for county court in Northern Ireland.

Part 5

Payment of Tax

0 of 16 sections shown

16 other sections in this Part — procedural and definitional

s.059 Payments on account of income tax.

s.059 Non-resident CGT disposals: payments on account of capital gains tax

s.059 Amounts payable on account: recovery

s.059 Payments on account of capital gains tax: disposals of land etc

s.059 Payment of income tax and capital gains tax : assessments other than simple assessments.

s.059 Payment of income tax and capital gains tax: simple assessments

s.059 CGT exit charge payment plans

s.059 Surcharges on unpaid income tax and capital gains tax.

s.059 General rule as to when corporation tax is due and payable.

s.059 Claim for repayment in advance of liability being established.

s.059 Further provision as to when corporation tax is due and payable.

s.059 Arrangements for paying tax on behalf of group members

s.059 CT exit charge payment plans

s.059 CT payment plans for tax on certain transactions with EEA residents

s.059 Managed payment plans

s.059 Balancing of instalments for the purposes of section 59G

Part 6

COLLECTION AND RECOVERY

1 of 13 sections shown

s.060 Issue of demand notes and receipts. Regulated

Other duties (1) — Crown / regulator

HMRC must issue tax demand notes and provide receipts upon requestStatutory regulator

12 other sections in this Part — procedural and definitional

s.061 Distraint by collectors.

s.062 Priority of claim for tax.

s.063 Recovery of tax in Scotland

s.063 Sheriff officer’s fees and outlays.

s.064 Priority of claim for tax in Scotland.

s.065 Magistrates’ courts.

s.066 County courts.

s.067 Inferior courts in Scotland.

s.068 High Court, etc.

s.069 Recovery of penalty ... or interest

s.070 Evidence.

s.070 Payments by cheque.

Part 7

Holders of licences under the Petroleum Act 1998

0 of 10 sections shown

10 other sections in this Part — procedural and definitional

s.077 Pre-conditions for serving secondary-liability notice

s.077 Secondary-liability notices

s.077 Payments under secondary-liability notices

s.077 Exception for certain pre-1974 cases

s.077 Issue, cancellation and effect of exemption certificates

s.077 Liabilities for assessments made after exemption certificate cancelled

s.077 Calculations under sections 77C(3) and 77G(7)

s.077 Information

s.077 Meaning of “related to a licence” as respects tax, or profits or gains

s.077 Other definitions in Part 7A

Part 7

PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.

3 of 7 sections shown

s.071 Bodies of persons. Regulated

Appoint an officer to manage and pay the body's income taxDirector or Officer

s.074 Personal representatives. Regulated

Pay income tax owed by a deceased personDirector or Officer

s.075 Receivers appointed by a court. Regulated

Court-appointed receivers must manage and pay income tax on propertyDirector or Officer

4 other sections in this Part — procedural and definitional

s.072 Trustees, guardians, etc., of incapacitated persons.

s.073 Further provision as to infants.

s.076 Protection for certain trustees, agents and receivers.

s.077 Application of Part VII to capital gains tax.

Part 8

CHARGES ON NON-RESIDENTS

0 of 8 sections shown

8 other sections in this Part — procedural and definitional

s.078 Method of charging non-residents.

s.079 Profits from branch or agency.

s.080 Charge on percentage of turnover.

s.081 Taxation on basis of merchanting profit.

s.082 Savings.

s.083 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.

s.084 Gains from branch or agency.

s.085 Application of Part VIII to corporation tax.

Part 9

INTEREST ON OVERDUE TAX

3 of 9 sections shown

s.086 Interest on overdue income tax and capital gains tax. Regulated

Pay interest on overdue Income Tax and Capital Gains TaxAny Person

s.090 Interest on tax payable gross Regulated

Pay interest on late tax without deducting income taxAny Person

s.092 Remission in certain cases of interest on tax in arrear by reason of exchange restrictions. Regulated

Other duties (1) — Crown / regulator

HMRC may pause interest on unpaid tax due to foreign exchange restrictionsStatutory regulator

6 other sections in this Part — procedural and definitional

s.087 Interest on overdue income tax deducted at source

s.087 Interest on overdue corporation tax etc.

s.088 Interest on tax recovered to make good loss due to taxpayer’s fault.

s.088 Determinations under section 88.

s.089 The prescribed rate of interest.

s.091 Effect on interest of reliefs.

Part 10

PENALTIES, ETC.

19 of 38 sections shown

s.098 Special penalties in the case of certain returns. Prosecution

Failure to submit PAYE or CIS returnsAny Person

Fine up to £3,000

s.098 Notification under Part 7 of Finance Act 2004 Prosecution

Fail to disclose tax avoidance schemesEmployer

Fine up to £1,000,000

s.099 Certificates of non-liability to income tax. Prosecution

Provide false or negligent tax non-liability certificatesAny Person

Fine up to £3,000

s.099 Declarations under Chapter 2 of Part 15 of ITA 2007 Prosecution

Provide incorrect info in tax non-deduction declarationsAny Person

Fine up to £3,000

s.100 Determination of penalties by officer of the Board.

amended 30 times (opens in a new tab)

s.100 Provisions supplementary to section 100. Regulated

Pay tax penalties within 30 days of noticeAny Person

amended 30 times

s.100 Appeals against penalty determinations.

amended 30 times

s.100 Penalty proceedings before First-tier Tribunal.

amended 30 times

s.100 Penalty proceedings before court.

amended 30 times

s.101 Evidence for purposes of proceedings relating to penalties.

amended 2 times (opens in a new tab)

s.102 Mitigation of penalties.

amended 15 times (opens in a new tab)

s.103 Time limits for penalties.

amended 22 times (opens in a new tab)

s.103 Interest on penalties. Regulated

Pay interest on overdue tax penaltiesAny Person

amended 22 times

s.103 Disapplication of sections 100 to 103 in the case of certain penalties

amended 22 times

s.104 Saving for criminal proceedings.

amended 7 times (opens in a new tab)

s.105 Admissibility of evidence not affected by offer of settlement etc.

amended 12 times (opens in a new tab)

s.106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction. Imprisonment

Refuse to allow a required income tax deductionAny Person

s.106 Offence of fraudulent evasion of income tax Imprisonment

Fraudulently evade income taxAny Person

s.107 Criminal liability for false statements made to obtain allowances. Imprisonment

Make false statements to obtain tax allowances or repaymentsAny Person

19 other sections in this Part — procedural and definitional

s.093 Failure to make return for income tax and capital gains tax.

s.093 Failure to make partnership return.

s.094 Failure to make return for corporation tax.

s.095 Incorrect return or accounts for income tax or capital gains tax.

s.095 Incorrect partnership return or accounts.

s.096 Incorrect return or accounts for corporation tax.

s.097 Incorrect return or accounts: supplemental.

s.097 Two or more tax-geared penalties in respect of the same tax.

s.097 Failure to produce documents under section 19A.

s.098 Special returns, etc.

s.098 UK Economic Interest Groupings and European Economic Interest Groupings.

s.099 Assisting in preparation of incorrect return, etc.

s.106 Offence of failing to give notice of being chargeable to tax

s.106 Offence of failing to deliver return

s.106 Offence of making inaccurate return

s.106 Exclusions from offences under sections 106B to 106D

s.106 Offences under sections 106B to 106D: supplementary provision

s.106 Penalties for offences under sections 106B to 106D

s.106 Regulations under sections 106E and 106F

Part 11

MISCELLANEOUS AND SUPPLEMENTAL

16 of 18 sections shown

s.108 Responsibility of company officers. Regulated

Know who your company's 'proper officer' is for HMRC dealingsTrader

amended 41 times (opens in a new tab)

s.109 Corporation tax on close company in connection with loans or benefits to participators etc.

amended 16 times (opens in a new tab)

s.109 Residence of companies

amended 16 times

s.109 Provisions for securing payment by company of outstanding tax

amended 16 times

s.109 Penalty for company's failure to comply with section 109B Prosecution

Fail to secure tax payments before moving company residence abroadAny Person

Unlimited fine · amended 16 times

s.109 Penalty for other persons if company fails to comply with section 109B

amended 16 times

s.109 Liability of other persons for unpaid tax

amended 16 times

s.109 Interpretation of sections 109B to 109E

amended 16 times

s.110 Valuation of land: power of entry.

amended 1 time (opens in a new tab)

s.111 Valuation of assets: power to inspect.

amended 3 times (opens in a new tab)

s.112 Loss, destruction or damage to assessments, returns, etc.

amended 8 times (opens in a new tab)

s.113 Form of returns and other documents. Regulated

Other duties (1) — Crown / regulator

HMRC must prescribe tax return forms and streamline annual reportingStatutory regulator

amended 10 times (opens in a new tab)

s.114 Want of form or errors not to invalidate assessments, etc.

amended 19 times (opens in a new tab)

s.115 Delivery and service of documents.

amended 26 times (opens in a new tab)

s.115 Electronic lodgement of tax returns, etc.

amended 26 times

s.118 Interpretation.

amended 53 times (opens in a new tab)

2 other sections in this Part — procedural and definitional

s.107 Relevant trustees.

s.117 Action of ejectment in Northern Ireland.

Part 12

GENERAL

1 of 2 sections shown

s.119 Commencement and construction.

amended 1 time (opens in a new tab)

1 other section in this Part — procedural and definitional

s.120 Short title.

Schedules

8 of 154 shown

s.sch001a (1) Subject to any provision in the Taxes Acts for... Regulated

Submit tax claims with proof of payment and correct formsApplicant

s.sch003a (1) The second condition applies if the person who makes... Regulated

Comply with HMRC requirements for electronic transmissionsAny Person

s.sch003za Date by which payment to be made after amendment or correction of self-assessment Regulated

Pay tax due after a self-assessment amendment or correctionAny Person

s.sch003zaa CGT exit charge payment plans Regulated

Apply for a CGT exit charge payment plan to pay in instalmentsTrustee

s.sch003zaa A CGT exit charge payment plan must provide for the... Regulated

Pay deferred CGT exit charge in 6 equal instalmentsTrustee

s.sch003zb (1) A CT exit charge payment plan entered into by... Regulated

Include mandatory details in CT exit charge payment planTrader

s.sch003zc (1) A CT payment plan entered into by a company... Regulated

Include required details in your CT payment planTrader

s.schedule a1 para.12 (1) This paragraph applies where requirements imposed by regulations under... Regulated

Comply with partnership tax reporting requirements (or face penalty up to £3,000)Any Person

146 other schedules

s.sch001 FORMS OF DECLARATIONS

s.sch001a Claims etc. not included in returns

s.sch001a In this Schedule— “ claim ” means a claim or...

s.sch001a An appeal against any conclusion stated or amendment made by...

s.sch001a (1) Subject to paragraph 10 above and the following provisions...

s.sch001a (1) Any person who may wish to make a claim...

s.sch001a (1) Subject to sub-paragraph (2) below— (a) at any time...

s.sch001a (1) Subject to sub-paragraphs (1A), (3) to (5) below ......

s.sch001a (1) An officer of the Board may enquire into—

s.sch001a (1) This paragraph applies where an officer of the Board...

s.sch001a (1) An appeal may be brought against a requirement imposed...

s.sch001a (1) An enquiry under paragraph 5 above is completed when...

s.sch001a (1) An officer of the Board or the Board shall,...

s.sch001a (1) An appeal may be brought against—

s.sch001aa Orders for production of documents

s.sch001aa The provisions of this Schedule supplement section 20BA.

s.sch001aa The Board may make provision by regulations as to the...

s.sch001aa Regulations under this Schedule— (a) may contain such incidental, supplementary...

s.sch001aa (1) In section 20BA(1) an “ authorised officer of the...

s.sch001aa (1) A person is entitled— (a) to notice of the...

s.sch001aa (1) A person who has been given notice of intention...

s.sch001aa (1) Section 20BA does not apply to items subject to...

s.sch001aa (1) The Board may make provision by regulations for the...

s.sch001aa (1) The Board may make provision by regulations as to...

s.sch001aa (1) The provisions of section 20CC(3) to (9) apply in...

s.sch001aa (1) If a person fails to comply with an order...

s.sch001ab Recovery of overpaid tax etc

s.sch001ab (1) This paragraph applies where— (a) a person has paid...

s.sch001ab (1) The Commissioners are not liable to give effect to...

s.sch001ab (1) A claim under this Schedule may not be made...

s.sch001ab (1) This paragraph applies where— (a) a determination has been...

s.sch001ab (1) Sub-paragraph (2) applies where, under a relevant enactment, a...

s.sch001ab (1) This paragraph applies where— (a) a trade, profession or...

s.sch001ab (1) This paragraph applies where— (a) a claim is made...

s.sch001ab (1) In paragraph 1(1)(a) the reference to an amount paid...

s.sch001ab (1) In this Schedule “ the Commissioners ” means the...

s.sch001b Claims for relief involving two or more years

s.sch001b (1) In this Schedule— (a) any reference to a claim...

s.sch001b (1) This paragraph applies where a person makes a claim...

s.sch001b (1) This paragraph applies where a person who is or...

s.sch001b (1) This paragraph applies where— (a) a person who claims...

s.sch001b (1) This paragraph applies where a person who has received...

s.sch002 JURISDICTION IN APPEALS ON CLAIMS

s.sch002 . . . . . . . . . ....

s.sch003 Rules for assigning proceedings to General Commissioners

s.sch003 In this Schedule— “ the relevant place ” means the...

s.sch003 The provisions of this Schedule have effect subject to sections...

s.sch003 (1) In the case of any proceedings relating to income...

s.sch003 (1) In the case of an appeal in exercise of...

s.sch003 (1) In the case of the proceedings mentioned in sub-paragraph...

s.sch003 (1) An election by a taxpayer for the purposes of...

s.sch003 An election by an officer of the Board for the...

s.sch003 In the case of proceedings relating to a partnership to...

s.sch003 (1) The Board may give a direction in relation to...

s.sch003 (1) The Board may give directions for determining the relevant...

s.sch003a Electronic lodgement of tax returns, etc.

s.sch003a (1) Sub-paragraph (2) below applies where a person is—

s.sch003a (1) Sub-paragraphs (2) to (5) below apply where information transmitted...

s.sch003a (1) Sub-paragraphs (2) to (4) below apply where—

s.sch003a (1) This Schedule applies to a notice requiring a return...

s.sch003a (1) This paragraph applies where— (a) a person is required...

s.sch003a (1) The first condition is that the transmission must be...

s.sch003a The third condition is that the transmission must signify, in...

s.sch003a (1) The fourth condition is that the information transmitted must...

s.sch003a (1) A hard copy is made in accordance with this...

s.sch003a In this Part of this Schedule “ hard copy ”,...

s.sch003za (1) This Schedule specifies the day by which tax has...

s.sch003za . . . . . . . . . ....

s.sch003za (1) This paragraph applies where an amount of tax is...

s.sch003za (1) This paragraph applies where an amount of tax or...

s.sch003za (1) This paragraph applies where an amount of tax is...

s.sch003zaa (1) This Schedule makes provision for certain persons who are...

s.sch003zaa In this Schedule— “ deferrable exit charge ” has the...

s.sch003zaa (1) This paragraph applies where a person resident in an...

s.sch003zaa (1) This paragraph applies where the relevant trustees of a...

s.sch003zaa (1) A CGT exit charge payment plan may relate to—...

s.sch003zaa (1) To enter into a CGT exit charge payment plan,...

s.sch003zaa (1) If the taxpayer is eligible under paragraph 2, a...

s.sch003zaa (1) This paragraph applies where a CGT exit charge payment...

s.sch003zaa If, for the purposes of any double taxation arrangements, a...

s.sch003zb CT exit charge payment plans

s.sch003zb (1) This Part of this Schedule and Part 3 of...

s.sch003zb (1) Where a CT exit charge payment plan is entered...

s.sch003zb (1) Where an event mentioned in subparagraph (2) occurs, the...

s.sch003zb (1) This paragraph applies where— (a) a trigger event occurs...

s.sch003zb (1) This paragraph applies if— (a) a partial trigger event...

s.sch003zb (1) The company is liable to pay qualifying corporation tax...

s.sch003zb (1) This paragraph applies for the purposes of this Part...

s.sch003zb (1) This Part of this Schedule and Part 3 of...

s.sch003zb (1) The company is liable to pay qualifying corporation tax...

s.sch003zb (1) This paragraph applies for the purposes of this Part...

s.sch003zb (1) As to when this Part of this Schedule applies,...

s.sch003zb (1) A Part 1 company or a Part 2 company...

s.sch003zb (1) This paragraph applies where a CT exit charge payment...

s.sch003zc CT Payment plans for tax on certain transactions with EEA residents

s.sch003zc This Schedule makes provision enabling a company that is liable...

s.sch003zc (1) Where at any time after a CT payment plan...

s.sch003zc (1) This paragraph applies where— (a) a CT payment plan...

s.sch003zc (1) For the purposes of this Schedule a company is...

s.sch003zc (1) For the purposes of this Schedule each of the...

s.sch003zc (1) A company that is liable to pay qualifying corporation...

s.sch003zc A company that is liable to pay qualifying corporation tax...

s.sch003zc (1) A company enters into a CT payment plan if—...

s.sch003zc (1) This paragraph applies where a CT payment plan is...

s.sch003zc (1) Where a CT payment plan is entered into by...

s.sch004 SAVINGS AND TRANSITORY PROVISIONS

s.sch004 (1) Section 6(4) of this Act shall not apply to...

s.sch004 Section 98 of this Act shall have effect as if...

s.sch004 Section 103(2) of this Act shall not apply to tax...

s.sch004 The repeals made by the principal Act shall not affect...

s.sch004 . . .

s.sch004 Part V of this Act, and the repeal by the...

s.sch004 A notice served under section 29 of the Income Tax...

s.sch004 (1) Section 36 of this Act shall not apply to...

s.sch004 (1) This paragraph has effect as respects relief under any...

s.sch004 An appeal, or other proceedings in the nature of an...

s.sch004 . . . . . . . . . ....

s.sch004 Neither section 44 of this Act nor any other provision...

s.sch004 . . .

s.sch004 (1) . . . (2) For the purposes of section...

s.schedule a1 para.1 (1) For the purposes of this Schedule a person is...

s.schedule a1 para.10 (1) The Commissioners may by regulations require a relevant partnership...

s.schedule a1 para.11 (1) The Commissioners may by regulations require a relevant person...

s.schedule a1 para.13 (1) This paragraph applies to regulations under paragraphs 7 ...,...

s.schedule a1 para.14 (1) The Commissioners must by regulations make provision—

s.schedule a1 para.15 (1) The Commissioners may by regulations make provision for further...

s.schedule a1 para.16 (1) An appeal may be brought against any decision made...

s.schedule a1 para.17 (1) Any power in this Schedule to require the provision...

s.schedule a1 para.18 (1) Regulations under this Schedule may— (a) make provision which...

s.schedule a1 para.2 (1) For the purposes of this Schedule a partnership is...

s.schedule a1 para.5 (1) Requirements imposed by regulations under this Schedule on a...

s.schedule a1 para.6 In this Part of this Schedule “business”—

s.schedule a1 para.7 (1) The Commissioners may by regulations require a relevant person...

s.schedule a1 para.9 The Commissioners may by regulations require or authorise the use...

s.schedule a1 para.a1 (1) This Schedule confers powers on the Commissioners to make...

8 other provisions

s.047 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.057 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.077 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.085 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.086 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.091 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Help complying

Guvnor’s practical routes through this instrument.

File your first Self Assessment tax return

A step-by-step learning path for filing your first Self Assessment tax return. Covers registration, getting your UTR, setting up records, completing your …

Stop your sole trader business

Step-by-step guide to closing your self-employment - telling HMRC, filing final returns, and keeping required records

Respond to a Self Assessment penalty

What to do if you have received a Self Assessment penalty notice from HMRC. Understand the penalty, check whether you have a …

Respond to a Corporation Tax penalty or enquiry

What to do when you receive a Corporation Tax penalty notice or HMRC opens an enquiry. Covers immediate actions, understanding your penalty, …

Self Assessment quick compliance check

A quick compliance check for experienced Self Assessment filers. Covers key deadlines, payment amounts, penalty risks, recent changes, and MTD readiness.

Understanding VAT from scratch

A complete introduction to VAT for first-time registrants. Takes you from zero knowledge to confident VAT compliance, covering when to register, how …

Avoid Self Assessment penalties

Complete guide to Self Assessment penalties - how late filing charges escalate from a £100 fixed penalty to thousands of pounds, how …

Corporation Tax annual compliance checklist

Year-end checklist to verify your Corporation Tax compliance is complete.

Corporation Tax basics

Understanding and paying Corporation Tax.

Correct your Self Assessment return

How to amend your Self Assessment return within the 12-month window, claim overpayments after the window closes, and understand when HMRC can …

File partnership tax returns (SA800)

How to file the SA800 partnership tax return and individual partner returns. Covers registration, deadlines, supplementary forms, and the nominated partner's responsibilities.

File your Company Tax Return (CT600)

How to file your Company Tax Return (CT600) including deadlines, payment requirements, iXBRL tagging, and quarterly instalment rules for large companies. Critical: …

File your Self Assessment tax return

Step-by-step guidance for sole traders on completing and submitting your Self Assessment tax return to HMRC, including key deadlines, payment schedules, and …

File your final Self Assessment return

How to file your final Self Assessment tax return when you stop being self-employed. Covers deadlines, tax calculations, overlap relief, terminal loss …

38 more guides that reference this instrument

Filing your Self Assessment tax return Get your Unique Taxpayer Reference (UTR) Handle an HMRC Self Assessment enquiry How taxes work for limited companies Keep business records after closing Keep business records as a sole trader Pay your Self Assessment tax bill Plan your Corporation Tax payments Prepare for Making Tax Digital Register for Self Assessment Report property income on your Self Assessment Stop being self-employed Understand Self Assessment supplementary pages Understanding HMRC enquiries Organising your business finances Prepare for an HMRC PAYE compliance check Register your company for Corporation Tax Report capital gains on your Self Assessment Change from sole trader to limited company Choose a partnership structure Claim business expenses as a sole trader Close your PAYE scheme Corporation tax loss relief Corporation tax rates and small profits relief Dissolve a business partnership Go full-time with your business How partners pay tax on profits PAYE year-end tasks Pay National Insurance when self-employed Register a business partnership Register as self-employed with HMRC Report expenses and benefits (P11D) Set up and run a compliant farm shop Set up as a creative freelancer or studio Set up as a sole trader Sole trader or limited company Submitting VAT returns VAT registration

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Taxes Management Act 1970

Does it bind you?

Other Acts binding the same actors

What it requires

ADMINISTRATION

RETURNS OF INCOME AND GAINS

REFERRAL OF QUESTIONS DURING ENQUIRY

OTHER RETURNS AND INFORMATION

ASSESSMENT AND CLAIMS

APPEALS AND OTHER PROCEEDINGS

Payment of Tax

COLLECTION AND RECOVERY

Holders of licences under the Petroleum Act 1998

PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.

CHARGES ON NON-RESIDENTS

INTEREST ON OVERDUE TAX

PENALTIES, ETC.

MISCELLANEOUS AND SUPPLEMENTAL

GENERAL

Schedules

Help complying

File your first Self Assessment tax return

Stop your sole trader business

Respond to a Self Assessment penalty

Respond to a Corporation Tax penalty or enquiry

Self Assessment quick compliance check

Understanding VAT from scratch

Avoid Self Assessment penalties

Corporation Tax annual compliance checklist

Corporation Tax basics

Correct your Self Assessment return

File partnership tax returns (SA800)

File your Company Tax Return (CT600)

File your Self Assessment tax return

File your final Self Assessment return