Where an individual or trustee has been served with a notice to deliver a self assessment return and they fail to do so by the due date (see E1.202A), an HMRC officer may make a determination to the best of their information and belief of1:
- Ìý
•ÌýÌýÌýÌý the amounts in which the person who should have made the return is chargeable to income tax and capital gains tax for the year concerned, and
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•ÌýÌýÌýÌý the amount payable by way of income tax for that year
A person is considered to have failed to deliver a return for this purpose if they deliver an incomplete return2. See E1.210 for commentary on incomplete returns.
Such a determination must be made within three years after the filing date3 and must be served on the taxpayer stating the date on
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Web page updated on 17 Mar 2025 14:50