Part V Revenue determinations and assessmentsC1
United Kingdom
- Determination of tax payable if no return delivered in response to notice
- Determination of tax payable if notice complied with in part
- Extent of power to make determination
- Determination to have effect as self-assessment
- Determination superseded by actual self-assessment
- Assessment where loss of tax discovered or determination of amount discovered to be incorrect
- Restrictions on power to make discovery assessment or determination
- Loss of tax brought about carelessly or deliberately
- Situation not disclosed by return or related documents etc.
- Return made in accordance with prevailing practice
- General time limits for assessments
- Assessment procedure
- Appeal against assessment
- Application of provisions to discovery determinations
- Transfer pricing records: carelessness
Annotations
Modifications
- C1
Sch. 18 applied (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 61
Notes on Schedule 18
Modifications
- C1
Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)
- C2
Sch. 18 modified (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
- C4
Sch. 18 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 13
- C5
Sch. 18 excluded (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(b)
- C6
Sch. 18: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)
- C7
Sch. 18 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(4) (with Sch. 16 para. 11(5))
- C8
Sch. 18 applied (with modifications) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 303(7)(8) (with s. 303(6))