# Finance Act 2010, Paragraph 20


(1) If a taxable company delivers a bank payroll tax return but fails to include a self-assessment, HMRC may make the assessment on the company's behalf on the basis of the information contained in it.
(2) The assessment is treated for the purposes of this Schedule as a self-assessment and as included in the return.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.