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Notice requiring an individual to file a tax return

An HMRC officer may issue a notice requiring an individual to make and deliver a return of information which may be reasonably required for the purpose of establishing the amounts chargeable to income tax and capital gains tax for a tax year and the amount payable by way of income tax for that year¹. The fact that HMRC may have (or be able to obtain) some of the information does not relieve the taxpayer of their obligation to supply it in the return². For the facility for such a notice to be withdrawn, see E1.202A.

The requirement for a taxpayer to give details of capital gains to HMRC following a HMRC notice under TMA 1970, s 8(1) was at issue in Horner v Madden³. In that case, the taxpayer owned certain shares which he disposed of in 1992/93. In his return of capital gains for the year to 5 April 1993, he recorded the fact of the disposal,