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Paragraph 2 I1I2I3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The Table identifies, for each item listed in column 1 of the Table, one or more groups of returns (according to the frequency with which returns are required to be made).

ItemTaxGroups of returns
Column A (groups of annual etc returns)Column B (groups of quarterly etc returns)Column C (groups of monthly etc returns)
1Income tax or capital gains tax (persons other than trustees or partnerships)

This group applies where there is no requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.

  1. (1)

    F1return, accounts, statements or documents required under section 8 of TMA 1970

  2. (2)

    F2...

This group applies where there is a requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.

  1. (1)

    return, accounts, statements or documents required under section 8 of TMA 1970

  2. (2)

    ...

  3. (3)

    F3...

  4. (4)

    Information required to be provided under regulations under paragraph 7 of Schedule A1 to TMA 1970

-
2Income tax or capital gains tax (trustees)

This group applies where there is no requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.

  1. (1)

    F4return, accounts, statements or documents required under section 8A of TMA 1970

  2. (2)

    F5...

This group applies where there is a requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.

  1. (1)

    return, accounts, statements or documents required under section 8A of TMA 1970

  2. (2)

    ...

  3. (3)

    ...

  4. (4)

    Information required to be provided under regulations under paragraph 7 of Schedule A1 to TMA 1970

-
3Income tax or corporation tax (partnerships)

This group applies where there is no requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.

  1. (1)

    F6return, accounts, statements or documents required under section 12AA(2) or (3) of TMA 1970

  2. (2)

    F7...

This group applies where there is a requirement to provide information under regulations under paragraph 7 of Schedule A1 to TMA 1970.

  1. (1)

    Return under regulations under paragraph 10 of Schedule A1 to TMA 1970

  2. (2)

    Information required to be provided under regulations under paragraph 7 of Schedule A1 to TMA 1970

-
4Value added tax
(1)

Return under regulation 50 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) for a current accounting year

(2)

Return under regulation 25(1)(c) of those regulations for a period which is more than 20 weeks, and is the period for which returns are (or are to be) usually made by the person in question

(1)

Return under regulation 25(1) of the Value Added Tax Regulations 1995 (S.I. 1995/2518), other than a return under regulation 25(1)(a), (b) or (c)

(2)

Return under regulation 25(1)(c) of those regulations for a period which is more than 8 weeks but not more than 20 weeks, and is the period for which returns are (or are to be) usually made by the person in question

(1)

Return under regulation 25(1)(a) of the Value Added Tax Regulations 1995 (S.I. 1995/2518)

(2)

Return under regulation 25(1)(c) of those regulations for a period which is not more than 8 weeks, and is the period for which returns are (or are to be) usually made, or a period for which returns are (or are to be) regularly made, by the person in question

F85 Vaping products dutyVaping products duty return under regulations under section 45 of TCTA 2018.
F96 Carbon border adjustment mechanism-Return under paragraph 7 of Schedule 17 to FA 2026-
(2)

Where an entry in column A, B or C of the Table which refers to legislation uses terms used in the legislation, the terms have the same meaning in the entry as in the legislation.

F10(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in Sch. 24 para. 2 Table substituted (1.4.2026 for the purposes for which the amended provision is in force immediately before that date and for all other purposes at the same time as the amended provision comes into force for those purposes) by Finance Act 2026 (c. 11), s. 259(2)(a)(i)(10)

F2

Words in Sch. 24 para. 2 Table omitted (1.4.2026 for the purposes for which the amended provision is in force immediately before that date and for all other purposes at the same time as the amended provision comes into force for those purposes) by virtue of Finance Act 2026 (c. 11), s. 259(2)(a)(ii)(10)

F3

Words in Sch. 24 para. 2 Table omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 259(2)(c)(9)

F4

Words in Sch. 24 para. 2 Table substituted (1.4.2026 for the purposes for which the amended provision is in force immediately before that date and for all other purposes at the same time as the amended provision comes into force for those purposes) by Finance Act 2026 (c. 11), s. 259(2)(b)(i)(10)

F5

Words in Sch. 24 para. 2 Table omitted (1.4.2026 for the purposes for which the amended provision is in force immediately before that date and for all other purposes at the same time as the amended provision comes into force for those purposes) by virtue of Finance Act 2026 (c. 11), s. 259(2)(b)(ii)(10)

F6

Words in Sch. 24 para. 2 Table substituted (1.4.2026 for the purposes for which the amended provision is in force immediately before that date and for all other purposes at the same time as the amended provision comes into force for those purposes) by Finance Act 2026 (c. 11), s. 259(2)(d)(i)(10)

F7

Words in Sch. 24 para. 2 Table omitted (1.4.2026 for the purposes for which the amended provision is in force immediately before that date and for all other purposes at the same time as the amended provision comes into force for those purposes) by virtue of Finance Act 2026 (c. 11), s. 259(2)(d)(ii)(10)

F8

Words in Sch. 24 para. 2 Table inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 1(3)

F9

Words in Sch. 24 para. 2(1) Table inserted (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 17 para. 35

F10

Sch. 24 para. 2(3) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 259(3)(9)

F11

Sch. 24 para. 2(4) omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 259(3)(9)

Commencement

I1

Sch. 24 para. 2 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)

I2

Sch. 24 para. 2 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)

I3

Sch. 24 para. 2 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(1)