Part 2 Collection and management of tax

1. Responsibility for collection and management
2. Due date for payment
3. Obligation to deliver return
4. Content etc of return
5. Failure to include self-assessment
6. Amendment of return by company
7. Correction of return by HMRC
8. Enquiry into return
9. Determination by HMRC
10. Discovery assessment by HMRC
11. Collection and recovery
12. Interest on late payments and repayments
13. Overpaid tax etc
14. Appeals and other proceedings
15. Obligation to preserve records
16. Information powers
17. Penalties
18. Miscellaneous