Part 3 Administration

United Kingdom

1. 8Requirement to file return and pay tax chargeable under paragraph 1
2. 9Notice to file return in respect of joint and several liability under paragraph 4 or 5
3. 10Time limits in relation to assessment under paragraph 9
4. 11Amendments and corrections of return
5. 12HMRC to determine tax where no return made in time
6. 13Enquiry into return
7. 14Completion of enquiry
8. 15Amendment of return by taxpayer during enquiry
9. 16Amendment of return during enquiry by HMRC to prevent loss of tax
10. 17Date by which payment to be made after amendment or correction of self-assessment
11. 18Discovery assessment
12. 19Assessment procedure
13. 20Time limits for assessments
14. 21Appeals
15. 22Duty to preserve records
16. 23Collection and recovery
17. 24Overpaid tax
18. 25Claims under this Schedule
19. 26Penalty for failure to submit return
20. 27Penalties for errors
21. 28Failure to pay public interest business protection tax on time
22. 29Interest
23. 30Application of information, inspection and data-gathering powers
24. 31Documents
25. 32Disclosures to persons who are joint and severally liable to tax
26. 33Application of public interest business protection tax to partnerships and trusts
27. 34Territorial application of tax
28. 35Power to provide for reliefs etc