File your first Self Assessment tax return
- 11 steps
UK Act of Parliament
1970
United Kingdom
Taxes Management Act 1970
At a glance
Enforced by
What's here
38 compliance obligations, 47 practical guides across 5 topics · 50 journeys · 6 statutory instruments
Penalty landscape
3 of 38 obligations carry a fine up to £3,000. 10 carry different penalties and 25 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 17
- Director or Officer 3
- Applicant 2
- Trustee 1
- Employer 1
Plus 14 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Stop your sole trader business
- 11 steps
Respond to a Self Assessment penalty
- 6 steps
Respond to a Corporation Tax penalty or enquiry
- 6 steps
Self Assessment quick compliance check
- 8 steps
Understanding VAT from scratch
- 2 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
22 guidesSupporting — topic alignment
4 guidesMentioned in related content
21 guides- 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
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 duties
Applicants also bound by 146 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 22 duties
- Value Added Tax Regulations 1995 1995 20 duties
- Human Medicines Regulations 2012 2012 20 duties
- Space Industry Regulations 2021 2021 12 duties
- Infrastructure Planning (Environmental Impact Assessment) Regulations 2017 2017 10 duties
Trustees also bound by 8 other Acts (top 5 shown)
- Charities Act 2011 2011 25 duties
- Insolvency (England and Wales) Rules 2016 2016 11 duties
- Charities (Accounts and Reports) Regulations 2008 2008 10 duties
- Insolvency Act 1986 1986 5 duties
- Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 2017 3 duties
Employers also bound by 171 other Acts (top 5 shown)
- Provision and Use of Work Equipment Regulations 1998 1998 204 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 201 duties
- Electricity at Work Regulations 1989 1989 55 duties
- Fire Safety (Scotland) Regulations 2006 2006 51 duties
- TULRCA 1992 1992 47 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — ADMINISTRATION
Responsibility for certain taxes
Other duties (1) — Crown / regulator
- HMRC must manage and collect major taxes Statutory regulator
Browse 8 other sections in this Part — procedural / definitional / commencement
General Commissioners
General Commissioners: costs and expenses in legal proceedings.
Clerk to General Commissioners.
General Commissioners and clerks: indemnity.
Special Commissioners.
Deputy Special Commissioners.
General and Special Commissioners.
Declarations on taking office.
Part II — RETURNS OF INCOME AND GAINS
Partnership return to include partnership statement.
- Include a partnership statement in your partnership tax return Any Person
Partnership returns: overseas partners in investment partnerships etc
- Provide missing tax references for overseas partners Any Person
Records to be kept for purposes of returns.
- Keep and preserve business records for tax returns Any Person
Browse 50 other sections in this Part — procedural / definitional / commencement
Notice of liability to income tax and capital gains tax.
Disregard of certain NRCGT gains for purposes of section 7
Personal return.
Trustee’s return.
Withdrawal by HMRC of notice under section 8 or 8A
Returns so far as relating to capital gains tax
Interpretation of section 8(4A)
Returns to include self-assessment.
Notice of enquiry
Amendment of return by taxpayer during enquiry
Amendment of self-assessment during enquiry to prevent loss of tax
Choice between different Cases of Schedule D
Amendment of personal or trustee return by taxpayer
Correction of personal or trustee return by Revenue
Notice of liability to corporation tax.
Return of profits.
Notice of liability to capital gains tax.
Return of profits to include self-assessment.
Power to enquire into return of profits.
Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.
Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.
Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.
Information about chargeable gains.
UK Economic Interest Groupings and European Economic Interest Groupings.
Partnership return.
Withdrawal by HMRC of notice under section 12AA
Amendment of partnership return by taxpayer
Correction of partnership return by Revenue
Returns relating to LLP not carrying on business etc with view to profit
Partnership return conclusive as to partnership shares
Notice of enquiry
Amendment of partnership return by taxpayer , or referral of dispute, during enquiry
AIFM firms
Choice between different Cases of Schedule D
Returns made otherwise than pursuant to a notice
Interpretation of sections 12ZB to 12ZN
NRCGT return
Elective NRCGT return
Single return in respect of two or more non-resident CGT disposals
NRCGT returns: grant and exercise of options
NRCGT return to include advance self-assessment
The “amount notionally chargeable”
Cases where advance self-assessment not required
NRCGT returns and annual self-assessment: section 8
NRCGT returns and annual self-assessment: section 8A
Sections 12ZA to 12ZI: determination of residence status
Amendment of NRCGT return by the taxpayer
Correction of NRCGT return by HMRC
Notice of enquiry
Amendment of return by taxpayer during enquiry
Part 3A — REFERRAL OF QUESTIONS DURING ENQUIRY
Effect of determination
6 months imprisonmentOther duties (1) — Crown / regulator
- HMRC must apply Tribunal tax case determinations to your enquiry Statutory regulator
Browse 4 other sections in this Part — procedural / definitional / commencement
Referral of questions during enquiry
Withdrawal of notice of referral
Regulations with respect to referrals
Effect of referral on enquiry
Part III — OTHER RETURNS AND INFORMATION
Falsification etc. of documents.
2 years imprisonment- Falsify or destroy documents required by HMRC Any Person
Browse 30 other sections in this Part — procedural / definitional / commencement
Persons in receipt of taxable income belonging to others.
Return of lodgers and inmates.
Return of employees' earnings etc.
Non-resident's staff are UK client's employees for section 15 purposes
Fees, commissions, etc.
Agency workers.
Interest paid or credited by banks, building societies, etc. without deduction of income tax.
Interest paid without deduction of income tax.
Other payments and licences etc.
Savings income: regulations about European and international aspects
Regulations under section 18B: provision about “paying agents”
Content of regulations under section 18B: supplementary provision
Interpretation of sections 18B to 18D: “prescribed” etc
Information for purposes of charge on profits of UK property businesses or under Schedule A.
Power to call for documents for purposes of certain enquiries.
Power to call for documents of taxpayer and others.
Power to call for papers of tax accountant.
Restrictions on powers under section 20A.
Orders for the delivery of documents.
Entry with warrant to obtain documents.
Procedure where documents etc. are removed.
Interpretation of ss.20 to 20C.
Stock jobbers’ transactions.
Additional particulars for surtax.
Power to obtain copies of registers of securities.
Power to obtain information as to income from securities.
Issuing houses, stockbrokers, auctioneers, etc.
Nominee shareholders.
Settled property.
Non-resident companies and trusts.
Part IV — ASSESSMENT AND CLAIMS
Completion of enquiry into personal or trustee return ...
Other duties (1) — Crown / regulator
- HMRC must issue a closure notice to end a tax enquiry Statutory regulator
Assessing procedure.
Other duties (1) — Crown / regulator
- HMRC must issue formal notices for tax assessments Statutory regulator
Appeals: notice of appeal
- Submit a written notice of appeal against tax assessments Any Person
Double assessment.
Other duties (1) — Crown / regulator
- HMRC must cancel duplicate tax assessments upon a valid claim Statutory regulator
Claims for double taxation relief in relation to petroleum revenue tax
- Claim relief for double taxation on Petroleum Revenue Tax Applicant
Browse 45 other sections in this Part — procedural / definitional / commencement
Amendment of return of profits made for wrong period.
Provisions supplementary to section 28AA.
Completion of enquiry into partnership return
Determination of tax where no return delivered.
Determination of corporation tax where no return delivered.
Determination of corporation tax where notice complied with in part.
Corporation tax determinations: supplementary.
Determination of amount notionally chargeable where no NRCGT return delivered
Simple assessments by HMRC : personal assessments
Simple assessments by HMRC : trustees
Power to withdraw a simple assessment
Assessment where loss of tax discovered.
Non-resident CGT disposals: determination of amount which should have been assessed
Recovery of overpayment of tax, etc.
Assessing income tax on trustees and personal representatives
Amendment of partnership statement where loss of tax discovered.
Transfer pricing records: carelessness for the purposes of section 29
Transfer pricing records: carelessness for the purposes of section 30B
Appeals: right of appeal
Taxpayer's right to query simple assessment
Appeals: appeals to General Commissioners
Appeals: appeals to Special Commissioners
Appeals: election to bring appeal before Special Commissioners
Recovery of overpaid tax etc
Ordinary time limit of 4 years.
Ordinary time limit for self-assessments
Time limit: income received after year for which it is assessable
Loss of tax brought about carelessly or deliberately etc
Loss of tax involving offshore matter or offshore transfer
Neglect: income tax and capital gains tax.
Effect of assessment where allowances transferred.
Modification of s.37 in relation to partnerships.
Neglect: corporation tax.
Assessment on personal representatives.
Leave of General or Special Commissioners required for certain assessments.
Determination procedure
Reduction of determination
Time limits
Procedure for making claims etc.
Time limit for making claims.
Further assessments: claims etc.
Limits on application of section 43A.
Consequential claims etc
Making of income tax claims by electronic communications etc
Effect of directions under section 43E
Part V — APPEALS AND OTHER PROCEEDINGS
Questions to be determined by the relevant tribunal.
Other duties (1) — Crown / regulator
- Relevant tribunal must determine land valuation disputes Tribunal / Court
Special jurisdiction relating to Business Expansion Scheme.
Other duties (1) — Crown / regulator
- Tribunal must determine land value disputes for Business Expansion Scheme Tribunal / Court
Late notice of appeal
Other duties (1) — Crown / regulator
- HMRC must accept late appeals if there is a reasonable excuse Statutory regulator
Appellant requires review by HMRC
Other duties (1) — Crown / regulator
- HMRC must review a tax decision if you request it Statutory regulator
Nature of review etc
Other duties (1) — Crown / regulator
- HMRC must conduct and notify you of tax review conclusions Statutory regulator
Procedure.
Other duties (1) — Crown / regulator
- Tribunal must adjust tax assessments based on appeal findings Tribunal / Court
Recovery of tax not postponed.
- Pay disputed tax unless you apply for a postponement Applicant
Browse 36 other sections in this Part — procedural / definitional / commencement
General Commissioners.
Quorum of Special Commissioners.
General and Special Commissioners.
Regulations about jurisdiction.
Questions to be determined by Special Commissioners.
Jurisdiction of Special Commissioners over certain claims included in returns.
Special jurisdiction relating to tax on chargeable gains.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Meaning of tribunal
Application to appeals and other proceedings
Appeal: HMRC review or determination by tribunal
HMRC offer review
Notifying appeal to the tribunal
Nature of review: penalties under Schedule 24 to FA 2021
Effect of conclusions of review
Effect of conclusions of review: penalties under Schedule 24 to FA 2021
Notifying appeal to tribunal after review concluded
Notifying appeal to tribunal after review offered but not accepted
Interpretation of sections 49A to 49H
Power of Commissioners to obtain information from appellant.
Evidence.
Appeals against summary determination of penalties.
Settling of appeals by agreement.
No questioning in appeal of amounts of certain social security income
Notifications of taxable amounts of certain social security income
Interpretation of sections 54A and 54B: “appropriate officer” etc
Payment of tax where there is a further appeal
Appeals from the Special Commissioners.
Regulations about practice and procedure.
Power of Special Commissioners to order costs.
Power of Special Commissioners to publish reports of decisions.
Regulations about appeals.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Proceedings in tax cases in Northern Ireland.
Election for county court in Northern Ireland.
Part VA — Payment of Tax
Browse 16 other sections in this Part — procedural / definitional / commencement
Payments on account of income tax.
Non-resident CGT disposals: payments on account of capital gains tax
Amounts payable on account: recovery
Payments on account of capital gains tax: disposals of land etc
Payment of income tax and capital gains tax : assessments other than simple assessments.
Payment of income tax and capital gains tax: simple assessments
CGT exit charge payment plans
Surcharges on unpaid income tax and capital gains tax.
General rule as to when corporation tax is due and payable.
Claim for repayment in advance of liability being established.
Further provision as to when corporation tax is due and payable.
Arrangements for paying tax on behalf of group members
CT exit charge payment plans
CT payment plans for tax on certain transactions with EEA residents
Managed payment plans
Balancing of instalments for the purposes of section 59G
Part VI — COLLECTION AND RECOVERY
Issue of demand notes and receipts.
Other duties (1) — Crown / regulator
- HMRC must issue tax demand notes and provide receipts upon request Statutory regulator
Browse 12 other sections in this Part — procedural / definitional / commencement
Distraint by collectors.
Priority of claim for tax.
Recovery of tax in Scotland
Sheriff officer’s fees and outlays.
Priority of claim for tax in Scotland.
Magistrates’ courts.
County courts.
Inferior courts in Scotland.
High Court, etc.
Recovery of penalty ... or interest
Evidence.
Payments by cheque.
Part 7A — Holders of licences under the Petroleum Act 1998
Browse 10 other sections in this Part — procedural / definitional / commencement
Pre-conditions for serving secondary-liability notice
Secondary-liability notices
Payments under secondary-liability notices
Exception for certain pre-1974 cases
Issue, cancellation and effect of exemption certificates
Liabilities for assessments made after exemption certificate cancelled
Calculations under sections 77C(3) and 77G(7)
Information
Meaning of “related to a licence” as respects tax, or profits or gains
Other definitions in Part 7A
Part VII — PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.
Bodies of persons.
- Appoint an officer to manage and pay the body's income tax Director or Officer
Personal representatives.
- Pay income tax owed by a deceased person Director or Officer
Receivers appointed by a court.
7 years imprisonment- Court-appointed receivers must manage and pay income tax on property Director or Officer
Browse 5 other sections in this Part — procedural / definitional / commencement
Trustees, guardians, etc., of incapacitated persons.
Further provision as to infants.
Protection for certain trustees, agents and receivers.
Application of Part VII to capital gains tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Part VIII — CHARGES ON NON-RESIDENTS
Browse 9 other sections in this Part — procedural / definitional / commencement
Method of charging non-residents.
Profits from branch or agency.
Charge on percentage of turnover.
Taxation on basis of merchanting profit.
Savings.
Responsibilities and indemnification of persons in whose name a non-resident person is chargeable.
Gains from branch or agency.
Application of Part VIII to corporation tax.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Part IX — INTEREST ON OVERDUE TAX
Interest on overdue income tax and capital gains tax.
- Pay interest on overdue Income Tax and Capital Gains Tax Any Person
Interest on tax payable gross
- Pay interest on late tax without deducting income tax Any Person
Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
Other duties (1) — Crown / regulator
- HMRC may pause interest on unpaid tax due to foreign exchange restrictions Statutory regulator
Browse 8 other sections in this Part — procedural / definitional / commencement
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Interest on overdue income tax deducted at source
Interest on overdue corporation tax etc.
Interest on tax recovered to make good loss due to taxpayer’s fault.
Determinations under section 88.
The prescribed rate of interest.
Effect on interest of reliefs.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Part X — PENALTIES, ETC.
Special penalties in the case of certain returns.
Fine up to £3,000- Failure to submit PAYE or CIS returns Any Person
Notification under Part 7 of Finance Act 2004
Fine up to £1,000,000- Fail to disclose tax avoidance schemes Employer
Certificates of non-liability to income tax.
Fine up to £3,000- Provide false or negligent tax non-liability certificates Any Person
Declarations under Chapter 2 of Part 15 of ITA 2007
Fine up to £3,000- Provide incorrect info in tax non-deduction declarations Any Person
Determination of penalties by officer of the Board.
Amended 30 timesProvisions supplementary to section 100.
Amended 30 times- Pay tax penalties within 30 days of notice Any Person
Appeals against penalty determinations.
Amended 30 timesPenalty proceedings before First-tier Tribunal.
Amended 30 timesPenalty proceedings before court.
Amended 30 timesEvidence for purposes of proceedings relating to penalties.
Amended 2 timesMitigation of penalties.
Amended 15 timesTime limits for penalties.
Amended 22 timesInterest on penalties.
Amended 22 times- Pay interest on overdue tax penalties Any Person
Disapplication of sections 100 to 103 in the case of certain penalties
Amended 22 timesSaving for criminal proceedings.
Amended 7 timesAdmissibility of evidence not affected by offer of settlement etc.
Amended 12 timesRefusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
51 weeks imprisonment- Refuse to allow a required income tax deduction Any Person
Offence of fraudulent evasion of income tax
14 years imprisonment- Fraudulently evade income tax Any Person
Criminal liability for false statements made to obtain allowances.
6 months imprisonment- Make false statements to obtain tax allowances or repayments Any Person
Browse 19 other sections in this Part — procedural / definitional / commencement
Failure to make return for income tax and capital gains tax.
Failure to make partnership return.
Failure to make return for corporation tax.
Incorrect return or accounts for income tax or capital gains tax.
Incorrect partnership return or accounts.
Incorrect return or accounts for corporation tax.
Incorrect return or accounts: supplemental.
Two or more tax-geared penalties in respect of the same tax.
Failure to produce documents under section 19A.
Special returns, etc.
UK Economic Interest Groupings and European Economic Interest Groupings.
Assisting in preparation of incorrect return, etc.
Offence of failing to give notice of being chargeable to tax
Offence of failing to deliver return
Offence of making inaccurate return
Exclusions from offences under sections 106B to 106D
Offences under sections 106B to 106D: supplementary provision
Penalties for offences under sections 106B to 106D
Regulations under sections 106E and 106F
Part XI — MISCELLANEOUS AND SUPPLEMENTAL
Responsibility of company officers.
Amended 41 timesCorporation tax on close company in connection with loans or benefits to participators etc.
Amended 16 timesResidence of companies
Amended 16 timesProvisions for securing payment by company of outstanding tax
Amended 16 timesPenalty for company's failure to comply with section 109B
Unlimited fine Amended 16 times- Fail to secure tax payments before moving company residence abroad Any Person
Penalty for other persons if company fails to comply with section 109B
Amended 16 timesLiability of other persons for unpaid tax
Amended 16 timesInterpretation of sections 109B to 109E
Amended 16 timesValuation of land: power of entry.
Amended 1 timeValuation of assets: power to inspect.
Amended 3 timesLoss, destruction or damage to assessments, returns, etc.
Amended 8 timesForm of returns and other documents.
Amended 10 timesOther duties (1) — Crown / regulator
- HMRC must prescribe tax return forms and streamline annual reporting Statutory regulator
Want of form or errors not to invalidate assessments, etc.
Amended 19 timesDelivery and service of documents.
Amended 26 timesElectronic lodgement of tax returns, etc.
Amended 26 timesInterpretation.
Amended 53 timesBrowse 3 other sections in this Part — procedural / definitional / commencement
Relevant trustees.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Action of ejectment in Northern Ireland.
Part XII — GENERAL
Browse 1 other section in this Part — procedural / definitional / commencement
Short title.
Schedules
Date by which payment to be made after amendment or correction of self-assessment
- Pay tax due after a self-assessment amendment or correction Any Person
CGT exit charge payment plans
- Apply for a CGT exit charge payment plan to pay in instalments Trustee
Browse 136 other Schedules — structural / supplementary
FORMS OF DECLARATIONS
Claims etc. not included in returns
In this Schedule— “ claim ” means a claim or...
An appeal against any conclusion stated or amendment made by...
(1) Subject to paragraph 10 above and the following provisions...
(1) Subject to any provision in the Taxes Acts for...
(1) Any person who may wish to make a claim...
(1) Subject to sub-paragraph (2) below— (a) at any time...
(1) Subject to sub-paragraphs (1A), (3) to (5) below ......
(1) An officer of the Board may enquire into—
(1) This paragraph applies where an officer of the Board...
(1) An appeal may be brought against a requirement imposed...
(1) An enquiry under paragraph 5 above is completed when...
(1) An officer of the Board or the Board shall,...
(1) An appeal may be brought against—
Orders for production of documents
The provisions of this Schedule supplement section 20BA.
The Board may make provision by regulations as to the...
Regulations under this Schedule— (a) may contain such incidental, supplementary...
(1) In section 20BA(1) an “ authorised officer of the...
(1) A person is entitled— (a) to notice of the...
(1) A person who has been given notice of intention...
(1) Section 20BA does not apply to items subject to...
(1) The Board may make provision by regulations for the...
(1) The Board may make provision by regulations as to...
(1) The provisions of section 20CC(3) to (9) apply in...
(1) If a person fails to comply with an order...
Recovery of overpaid tax etc
(1) This paragraph applies where— (a) a person has paid...
(1) The Commissioners are not liable to give effect to...
(1) A claim under this Schedule may not be made...
(1) This paragraph applies where— (a) a determination has been...
(1) Sub-paragraph (2) applies where, under a relevant enactment, a...
(1) This paragraph applies where— (a) a trade, profession or...
(1) This paragraph applies where— (a) a claim is made...
(1) This paragraph applies where— (a) a claim is made...
(1) In paragraph 1(1)(a) the reference to an amount paid...
(1) In this Schedule “ the Commissioners ” means the...
Claims for relief involving two or more years
(1) In this Schedule— (a) any reference to a claim...
(1) This paragraph applies where a person makes a claim...
(1) This paragraph applies where a person who is or...
(1) This paragraph applies where— (a) a person who claims...
(1) This paragraph applies where a person who has received...
(1) This paragraph applies where a person who has received...
JURISDICTION IN APPEALS ON CLAIMS
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
Rules for assigning proceedings to General Commissioners
In this Schedule— “ the relevant place ” means the...
The provisions of this Schedule have effect subject to sections...
(1) In the case of any proceedings relating to income...
(1) In the case of an appeal in exercise of...
(1) In the case of the proceedings mentioned in sub-paragraph...
(1) An election by a taxpayer for the purposes of...
An election by an officer of the Board for the...
In the case of proceedings relating to a partnership to...
(1) The Board may give a direction in relation to...
(1) The Board may give directions for determining the relevant...
Electronic lodgement of tax returns, etc.
(1) Sub-paragraph (2) below applies where a person is—
(1) Sub-paragraphs (2) to (5) below apply where information transmitted...
(1) Sub-paragraphs (2) to (4) below apply where—
(1) This Schedule applies to a notice requiring a return...
(1) This paragraph applies where— (a) a person is required...
(1) The first condition is that the transmission must be...
(1) The second condition applies if the person who makes...
The third condition is that the transmission must signify, in...
(1) The fourth condition is that the information transmitted must...
(1) A hard copy is made in accordance with this...
In this Part of this Schedule “ hard copy ”,...
(1) This Schedule specifies the day by which tax has...
. . . . . . . . . ....
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax or...
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax is...
(1) This paragraph applies where an amount of tax is...
(1) This Schedule makes provision for certain persons who are...
In this Schedule— “ deferrable exit charge ” has the...
(1) This paragraph applies where a person resident in an...
(1) This paragraph applies where the relevant trustees of a...
(1) A CGT exit charge payment plan may relate to—...
A CGT exit charge payment plan must provide for the...
(1) To enter into a CGT exit charge payment plan,...
(1) If the taxpayer is eligible under paragraph 2, a...
(1) This paragraph applies where a CGT exit charge payment...
If, for the purposes of any double taxation arrangements, a...
CT exit charge payment plans
(1) This Part of this Schedule and Part 3 of...
(1) A CT exit charge payment plan entered into by...
(1) Where a CT exit charge payment plan is entered...
(1) Where an event mentioned in subparagraph (2) occurs, the...
(1) This paragraph applies where— (a) a trigger event occurs...
(1) This paragraph applies if— (a) a partial trigger event...
(1) The company is liable to pay qualifying corporation tax...
(1) This paragraph applies for the purposes of this Part...
(1) This Part of this Schedule and Part 3 of...
(1) The company is liable to pay qualifying corporation tax...
(1) This paragraph applies for the purposes of this Part...
(1) As to when this Part of this Schedule applies,...
(1) A Part 1 company or a Part 2 company...
(1) This paragraph applies where a CT exit charge payment...
CT Payment plans for tax on certain transactions with EEA residents
This Schedule makes provision enabling a company that is liable...
(1) Where at any time after a CT payment plan...
(1) This paragraph applies where— (a) a CT payment plan...
(1) This paragraph applies where— (a) a CT payment plan...
(1) For the purposes of this Schedule a company is...
(1) For the purposes of this Schedule each of the...
(1) A company that is liable to pay qualifying corporation...
A company that is liable to pay qualifying corporation tax...
(1) A company enters into a CT payment plan if—...
(1) A CT payment plan entered into by a company...
(1) This paragraph applies where a CT payment plan is...
(1) Where a CT payment plan is entered into by...
SAVINGS AND TRANSITORY PROVISIONS
(1) Section 6(4) of this Act shall not apply to...
Section 98 of this Act shall have effect as if...
Section 103(2) of this Act shall not apply to tax...
The repeals made by the principal Act shall not affect...
. . .
Part V of this Act, and the repeal by the...
A notice served under section 29 of the Income Tax...
(1) Section 36 of this Act shall not apply to...
(1) This paragraph has effect as respects relief under any...
An appeal, or other proceedings in the nature of an...
. . . . . . . . . ....
Neither section 44 of this Act nor any other provision...
. . .
(1) . . . (2) For the purposes of section...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Your company's UTR (opens in a new tab) Detailed Guidance
- Corporation Tax accounting periods (opens in a new tab) Detailed Guidance
- Corporation Tax payment reference (opens in a new tab) Detailed Guidance
- File your Company Tax Return (opens in a new tab) Detailed Guidance
- Claim capital allowances (opens in a new tab) Detailed Guidance
- Register for Corporation Tax (opens in a new tab) Detailed Guidance
- Pay Corporation Tax (opens in a new tab) Detailed Guidance
- Self Assessment for company directors (opens in a new tab) Detailed Guidance
- Register as an employer (PAYE) (opens in a new tab) Detailed Guidance
- VAT registration and returns (opens in a new tab) Detailed Guidance
- ... and 54 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
6 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (6)
- The Judicial Committee (Appellate Jurisdiction) Rules (Amendment) Order 2013 2013
- The Judicial Committee (Appellate Jurisdiction) Rules Order 2009 2009
- The Judicial Committee (Appellate Jurisdiction) Rules Order 2024 2024
- The Judicial Committee (General Appellate Jurisdiction) Rules (Amendment) Order 2003 2003
- The Judicial Committee (General Appellate Jurisdiction) Rules (Amendment) Order 2005 2005
- The Judicial Committee (General Appellate Jurisdiction) Rules (Amendment) Order 2008 2008
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.