Taxes Management Act 1970 in England
1970 c. 9 · Enacted 12 March 1970 · Extends to United Kingdom
An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.
[12th March 1970]C1I1X1C2C3C4C5C6C7C8C9C10C11C12C13C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28C29C30C31C32C33C34C35C36C37C38C39C40C41C42C43C44C45C46C47C48C49C50C51C52C53
Annotations to the whole text
Modifications
- C1
Act applied (19.4.1991) for the year of assessment 1988-1989 by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(1)
- C2
Act extended (with modifications) (28.3.1992) for year of assessment 1989-1990 by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), regs. 1, 3, Sch. 1
- C3
Power to modify Act conferred (6.3.1992) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 209(3), 289 (having effect in relation to tax for the year 1992-93 and subsequent years of assessment, and tax for other chargeable periods beginning on or after 6.4.1992 see s. 289) (with ss. 60, 101(1), 171, 201(3))
- C4
Act applied (with modifications) (23.3.1993 with effect for the year of assessment 1990-91 only) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(1).
- C5
Act applied (with modifications) (with effect for the year of assessment 1991-92 in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(1) (with regs. 3(2), 4-7)
- C6
Act applied (9.3.1995 with effect in accordance with reg. 1 of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 1995 (S.I. 1995/351), reg. 4 (with regs. 5-8) (subject to S.I. 1995/352)
- C7
Act applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 4-12, 14, 15 (subject to S.I. 1995/351)
- C8
Act applied by Income and Corporation Taxes Act 1988 (c. 1), s. 374A(4) (as inserted (with effect in accordance with s. 103(7) and with application in accordance with s. 112(5) of the amending Act) by Finance Act 1995 (c. 4), s. 112(1)(5))
- C9
Act applied (1.5.1995) by Finance Act 1995 (c. 4), Sch. 22 para. 12(5) (with Sch. 22 para. 12(6))
- C10
Act restricted by Finance Act 1994 (c. 9), s. 12A (as inserted (1.6.1997) by Finance Act 1997 (c. 16), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)
- C11
Act applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), s. 35(9); s. 35 repealed (19.7.2011) by Finance Act 2011 (c. 11), Sch. 26 para. 1(1)
- C12
Act power to apply or extend conferred (16.7.1998) by Teaching and Higher Education Act 1998 (c. 30), s. 22(5)(g)
- C13
Act applied (with modifications) (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 62(5) (with Sch. 18 paras. 59(2), 61, 62(6)); S.I. 1998/3173, art. 2
- C14
Act restricted by Income and Corporation Taxes Act 1988 (c. 1), s. 754B(10) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 11)
- C15
Act extended by Income and Corporation Taxes Act 1988 (c. 1), s. 754(1A) (as inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 9(3))
- C16
Act construed as one with Finance Act 1998 (c. 36), Sch. 18 by s. 117(2)(4)(5) of that Act; S.I. 1998/3173, art. 2
- C17
Act: power to modify conferred (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 15(1)(2)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
- C18
Act: power to modify conferred (24.3.1999 for specified purposes) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 14(1)(2)(b); S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)
- C19
Act applied (6.4.1999) by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), regs. 1, 35(3)
- C20
Act: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 16
- C21
Act: power to apply conferred by Finance Act 1986 (c. 41), s. 98(1) (as extended (27.7.1999) by Finance Act 1999 (c. 16), s. 121)
- C22
Act modified (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), Sch. 34 para. 7
- C23
Act modified (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), Sch. 35 para. 8
- C24
Act applied in part (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), Sch. I para. 3(2); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2
- C25
Act applied in part (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), Sch. 1 para. 3(2) (with Sch. 1 para. 3(2)); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
- C26
Act applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), reg. 14(2)
- C27
Act modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 206 (with Sch. 2)
- C28
Act modified (with effect in accordance with ss. 156(3), 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 236(1) (with Sch. 2)
- C29
Act modified (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 711(2) (with Sch. 2)
- C30
Act modified (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 964(3) (with Sch. 2)
- C31
Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.
- C32
Act modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 332(4) (with Sch. 2)
- C33
Act applied in part (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 671 (with Sch. 2)
- C34
Act applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1111(2) (with Sch. 2)
- C35
Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))
- C36
Act modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 52(4)
- C37
Act modified by Income Tax Act 2007 (c. 3), s. 257GA (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)
- C38
Act modified by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
- C39
Act modified by Income Tax Act 2007 (c. 3), s. 257EE (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 1)
- C40
Act modified by Income Tax Act 2007 (c. 3), s. 257PC(6) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)
- C41
Act applied in part (with modifications) by The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711), reg. 20, Sch. (as amended (14.8.2014) by S.I. 2014/1932, reg. 2(12)(13))
- C42
Act applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 188D(5) (as inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 30)
- C43
Act modified by Corporation Tax Act 2010 (c. 4), s. 269DL(4) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)
- C44
Act applied in part by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 10 para. 72(8) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
- C45
Act: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 87(5)(a)(6)
- C46
Act modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 2 para. 24(3)
- C47
Act modified in part (1.7.2020) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25), reg. 19(1) (with regs. 1(2), 7, 19(2)-(5))
- C48
Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4)
- C49
Act modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 45(4)
- C50
Act modified (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 11(4)(a) (with ss. 15(1), 16(1))
- C51
Act modified in part (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 18 (with reg. 5)
- C52
Act modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 302(4)(a)
- C53
Act power to apply (with modifications) conferred (18.3.2026) by Finance Act 2026 (c. 11), s. 277(6)
Commencement
- I1
Act wholly in force at 6.4.1970, see s. 119(1)
Editorial notes
- X1
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1) but not against each Act
Contents
- Part I: ADMINISTRATION
- 1Responsibility for certain taxes
- 2General Commissioners Repealed
- 2AGeneral Commissioners: costs and expenses in legal proceedings. Repealed
- 3Clerk to General Commissioners. Repealed
- 3AGeneral Commissioners and clerks: indemnity. Repealed
- 4Special Commissioners. Repealed
- 4ADeputy Special Commissioners. Repealed
- 5General and Special Commissioners. Repealed
- 6Declarations on taking office.
- Part II: RETURNS OF INCOME AND GAINS
- Income tax
- 7Notice of liability to income tax and capital gains tax.
- 7ADisregard of certain NRCGT gains for purposes of section 7 Repealed
- 8Personal return.
- 8ZAInterpretation of section 8(4A)
- 8ATrustee’s return.
- 8BWithdrawal by HMRC of notice under section 8 or 8A
- 8CReturns so far as relating to capital gains tax
- 9Returns to include self-assessment.
- 9ZAAmendment of personal or trustee return by taxpayer
- 9ZBCorrection of personal or trustee return by Revenue
- 9ANotice of enquiry
- 9BAmendment of return by taxpayer during enquiry
- 9CAmendment of self-assessment during enquiry to prevent loss of tax
- 9DChoice between different Cases of Schedule D Repealed
- Corporation tax
- 10Notice of liability to corporation tax. Repealed
- 11Return of profits. Repealed
- 11ANotice of liability to capital gains tax. Repealed
- 11AAReturn of profits to include self-assessment. Repealed
- 11ABPower to enquire into return of profits. Repealed
- 11ACModifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business. Repealed
- 11ADModifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations. Repealed
- 11AEModifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations. Repealed
- 12Information about chargeable gains. Repealed
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 12ZAInterpretation of sections 12ZB to 12ZN Repealed
- 12ZBNRCGT return Repealed
- 12ZBAElective NRCGT return Repealed
- 12ZCSingle return in respect of two or more non-resident CGT disposals Repealed
- 12ZDNRCGT returns: grant and exercise of options Repealed
- 12ZENRCGT return to include advance self-assessment Repealed
- 12ZFThe “amount notionally chargeable” Repealed
- 12ZGCases where advance self-assessment not required Repealed
- 12ZHNRCGT returns and annual self-assessment: section 8 Repealed
- 12ZINRCGT returns and annual self-assessment: section 8A Repealed
- 12ZJSections 12ZA to 12ZI: determination of residence status Repealed
- 12ZKAmendment of NRCGT return by the taxpayer Repealed
- 12ZLCorrection of NRCGT return by HMRC Repealed
- 12ZMNotice of enquiry Repealed
- 12ZNAmendment of return by taxpayer during enquiry Repealed
- Partnerships
- 12AAPartnership return.
- 12AAAWithdrawal by HMRC of notice under section 12AA
- 12ABPartnership return to include partnership statement.
- 12ABZAPartnership returns: overseas partners in investment partnerships etc
- 12ABZAAReturns relating to LLP not carrying on business etc with view to profit
- 12ABZBPartnership return conclusive as to partnership shares
- 12ABAAmendment of partnership return by taxpayer
- 12ABBCorrection of partnership return by Revenue
- 12ACNotice of enquiry
- 12ADAmendment of partnership return by taxpayer, or referral of dispute, during enquiry
- 12ADAAIFM firms
- 12AEChoice between different Cases of Schedule D Repealed
- UK Economic Interest Groupings and European Economic Interest Groupings
- 12AUK Economic Interest Groupings and European Economic Interest Groupings.
- Records
- 12BRecords to be kept for purposes of returns.
- Digital reporting and record-keeping
- 12CDigital reporting and record-keeping
- Voluntary returns
- 12DReturns made otherwise than pursuant to a notice
- Part III: OTHER RETURNS AND INFORMATION
- 13Persons in receipt of taxable income belonging to others. Repealed
- 14Return of lodgers and inmates. Repealed
- 15Return of employees' earnings etc. Repealed
- 15ANon-resident's staff are UK client's employees for section 15 purposes Repealed
- 16Fees, commissions, etc. Repealed
- 16AAgency workers. Repealed
- 17Interest paid or credited by banks, building societies, etc. without deduction of income tax. Repealed
- 18Interest paid without deduction of income tax. Repealed
- 18AOther payments and licences etc. Repealed
- 18BSavings income: regulations about European and international aspects
- 18CRegulations under section 18B: provision about “paying agents”
- 18DContent of regulations under section 18B: supplementary provision
- 18EInterpretation of sections 18B to 18D: “prescribed” etc
- 19Information for purposes of charge on profits of UK property businesses or under Schedule A. Repealed
- Production of accounts, books and other information
- 19APower to call for documents for purposes of certain enquiries. Repealed
- 20Power to call for documents of taxpayer and others. Repealed
- 20APower to call for papers of tax accountant. Repealed
- 20BRestrictions on powers under section 20A. Repealed
- 20BAOrders for the delivery of documents.
- 20BBFalsification etc. of documents.
- 20CEntry with warrant to obtain documents. Repealed
- 20CCProcedure where documents etc. are removed. Repealed
- 20DInterpretation of ss.20 to 20C.
- 21Stock jobbers’ transactions. Repealed
- Surtax
- 22Additional particulars for surtax. Repealed
- 23Power to obtain copies of registers of securities. Repealed
- 24Power to obtain information as to income from securities. Repealed
- Chargeable gains
- 25Issuing houses, stockbrokers, auctioneers, etc. Repealed
- 26Nominee shareholders. Repealed
- 27Settled property. Repealed
- 28Non-resident companies and trusts. Repealed
- Part 3A: REFERRAL OF QUESTIONS DURING ENQUIRY
- 28ZAReferral of questions during enquiry
- 28ZBWithdrawal of notice of referral
- 28ZCRegulations with respect to referrals Repealed
- 28ZDEffect of referral on enquiry
- 28ZEEffect of determination
- Part IV: ASSESSMENT AND CLAIMS
- 28ACompletion of enquiry into personal or trustee return ...
- 28AAAmendment of return of profits made for wrong period. Repealed
- 28ABProvisions supplementary to section 28AA. Repealed
- 28BCompletion of enquiry into partnership return
- 28CDetermination of tax where no return delivered.
- 28DDetermination of corporation tax where no return delivered. Repealed
- 28EDetermination of corporation tax where notice complied with in part. Repealed
- 28FCorporation tax determinations: supplementary. Repealed
- 28GDetermination of amount notionally chargeable where no NRCGT return delivered Repealed
- 28HSimple assessments by HMRC: personal assessments
- 28ISimple assessments by HMRC: trustees
- 28JPower to withdraw a simple assessment
- 29Assessment where loss of tax discovered.
- 29ANon-resident CGT disposals: determination of amount which should have been assessed Repealed
- 30Recovery of overpayment of tax, etc.
- 30AAssessing procedure.
- 30AAAssessing income tax on trustees and personal representatives
- 30BAmendment of partnership statement where loss of tax discovered.
- 30CTransfer pricing records: carelessness for the purposes of section 29
- 30DTransfer pricing records: carelessness for the purposes of section 30B
- 31Appeals: right of appeal
- 31AAppeals: notice of appeal
- 31AATaxpayer's right to query simple assessment
- 31BAppeals: appeals to General Commissioners Repealed
- 31CAppeals: appeals to Special Commissioners Repealed
- 31DAppeals: election to bring appeal before Special Commissioners Repealed
- Overpaid tax, excessive assessments etc
- 32Double assessment.
- 33Recovery of overpaid tax etc
- Time limits
- 34Ordinary time limit of 4 years.
- 34AOrdinary time limit for self-assessments
- 35Time limit: income received after year for which it is assessable
- 36Loss of tax brought about carelessly or deliberately etc
- 36ALoss of tax involving offshore matter or offshore transfer
- 37Neglect: income tax and capital gains tax. Repealed
- 37AEffect of assessment where allowances transferred.
- 38Modification of s.37 in relation to partnerships. Repealed
- 39Neglect: corporation tax. Repealed
- 40Assessment on personal representatives.
- 41Leave of General or Special Commissioners required for certain assessments. Repealed
- Corporation tax determinations
- 41ADetermination procedure Repealed
- 41BReduction of determination Repealed
- 41CTime limits Repealed
- Claims
- 42Procedure for making claims etc.
- 43Time limit for making claims.
- 43AFurther assessments: claims etc.
- 43BLimits on application of section 43A.
- 43CConsequential claims etc
- 43DClaims for double taxation relief in relation to petroleum revenue tax
- 43EMaking of income tax claims by electronic communications etc
- 43FEffect of directions under section 43E
- Part V: APPEALS AND OTHER PROCEEDINGS
- Jurisdiction
- 44General Commissioners. Repealed
- 45Quorum of Special Commissioners. Repealed
- 46General and Special Commissioners. Repealed
- 46ARegulations about jurisdiction. Repealed
- 46BQuestions to be determined by Special Commissioners. Repealed
- 46CJurisdiction of Special Commissioners over certain claims included in returns. Repealed
- 46DQuestions to be determined by the relevant tribunal.
- 47Special jurisdiction relating to tax on chargeable gains. Repealed
- 47A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 47BSpecial jurisdiction relating to Business Expansion Scheme.
- Appeals
- 47CMeaning of tribunal
- 48Application to appeals and other proceedings
- 49Late notice of appeal
- 49AAppeal: HMRC review or determination by tribunal
- 49BAppellant requires review by HMRC
- 49CHMRC offer review
- 49DNotifying appeal to the tribunal
- 49ENature of review etc
- 49EANature of review: penalties under Schedule 24 to FA 2021
- 49FEffect of conclusions of review
- 49FAEffect of conclusions of review: penalties under Schedule 24 to FA 2021
- 49GNotifying appeal to tribunal after review concluded
- 49HNotifying appeal to tribunal after review offered but not accepted
- 49IInterpretation of sections 49A to 49H
- 50Procedure.
- 51Power of Commissioners to obtain information from appellant. Repealed
- 52Evidence. Repealed
- 53Appeals against summary determination of penalties. Repealed
- 54Settling of appeals by agreement.
- 54ANo questioning in appeal of amounts of certain social security income
- 54BNotifications of taxable amounts of certain social security income
- 54CInterpretation of sections 54A and 54B: “appropriate officer” etc
- 55Recovery of tax not postponed.
- 56Payment of tax where there is a further appeal
- 56AAppeals from the Special Commissioners. Repealed
- 56BRegulations about practice and procedure. Repealed
- 56CPower of Special Commissioners to order costs. Repealed
- 56DPower of Special Commissioners to publish reports of decisions. Repealed
- Chargeable gains
- 57Regulations about appeals.
- 57A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 57B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 58Proceedings in tax cases in Northern Ireland. Repealed
- 59Election for county court in Northern Ireland. Repealed
- Part VA: Payment of Tax
- Income tax and capital gains tax
- 59APayments on account of income tax.
- 59AZAPayments on account of capital gains tax: disposals of land etc
- 59AANon-resident CGT disposals: payments on account of capital gains tax Repealed
- 59ABAmounts payable on account: recovery
- 59BPayment of income tax and capital gains tax: assessments other than simple assessments.
- 59BAPayment of income tax and capital gains tax: simple assessments
- 59BBCGT exit charge payment plans
- 59CSurcharges on unpaid income tax and capital gains tax. Repealed
- Corporation tax
- 59DGeneral rule as to when corporation tax is due and payable.
- 59DAClaim for repayment in advance of liability being established.
- 59EFurther provision as to when corporation tax is due and payable.
- 59FArrangements for paying tax on behalf of group members
- 59FACT exit charge payment plans
- 59FBCT payment plans for tax on certain transactions with EEA residents
- Managed payment plans
- 59GManaged payment plans
- 59HBalancing of instalments for the purposes of section 59G
- Part VI: COLLECTION AND RECOVERY
- 60Issue of demand notes and receipts.
- Distraint and poinding
- 61Distraint by collectors.
- 62Priority of claim for tax.
- 63Recovery of tax in Scotland Repealed
- 63ASheriff officer’s fees and outlays. Repealed
- 64Priority of claim for tax in Scotland.
- Court proceedings
- 65Magistrates’ courts.
- 66County courts.
- 67Inferior courts in Scotland.
- 68High Court, etc.
- Supplemental
- 69Recovery of penalty ... or interest
- 70Evidence.
- 70APayments by cheque.
- Part VII: PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.
- Income Tax
- 71Bodies of persons.
- 72Trustees, guardians, etc., of incapacitated persons. Repealed
- 73Further provision as to infants. Repealed
- 74Personal representatives.
- 75Receivers appointed by a court.
- 76Protection for certain trustees, agents and receivers. Repealed
- Capital gains tax
- 77Application of Part VII to capital gains tax.
- 77A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part 7A: Holders of licences under the Petroleum Act 1998
- Licence-holders' liabilities for tax assessed on non-UK residents
- 77BPre-conditions for serving secondary-liability notice
- 77CSecondary-liability notices
- 77DPayments under secondary-liability notices
- 77EException for certain pre-1974 cases
- Exemption certificates
- 77FIssue, cancellation and effect of exemption certificates
- 77GLiabilities for assessments made after exemption certificate cancelled
- Supplementary
- 77HCalculations under sections 77C(3) and 77G(7)
- 77IInformation Repealed
- 77JMeaning of “related to a licence” as respects tax, or profits or gains
- 77KOther definitions in Part 7A
- Part VIII: CHARGES ON NON-RESIDENTS
- Income tax
- 78Method of charging non-residents. Repealed
- 79Profits from branch or agency. Repealed
- 80Charge on percentage of turnover. Repealed
- 81Taxation on basis of merchanting profit. Repealed
- 82Savings. Repealed
- 83Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. Repealed
- Capital gains tax
- 84Gains from branch or agency. Repealed
- Corporation tax
- 85Application of Part VIII to corporation tax. Repealed
- 85A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part IX: INTEREST ON OVERDUE TAX
- 86Interest on overdue income tax and capital gains tax.
- 86A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 87Interest on overdue income tax deducted at source
- 87AInterest on overdue corporation tax etc.
- 88Interest on tax recovered to make good loss due to taxpayer’s fault. Repealed
- 88ADeterminations under section 88. Repealed
- 89The prescribed rate of interest. Repealed
- 90Interest on tax payable gross
- 91Effect on interest of reliefs.
- 91A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 92Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
- Part X: PENALTIES, ETC.
- 93Failure to make return for income tax and capital gains tax. Repealed
- 93AFailure to make partnership return. Repealed
- 94Failure to make return for corporation tax. Repealed
- 95Incorrect return or accounts for income tax or capital gains tax. Repealed
- 95AIncorrect partnership return or accounts. Repealed
- 96Incorrect return or accounts for corporation tax. Repealed
- 97Incorrect return or accounts: supplemental. Repealed
- 97AAFailure to produce documents under section 19A. Repealed
- 97ATwo or more tax-geared penalties in respect of the same tax.
- 98Special returns, etc.
- 98ASpecial penalties in the case of certain returns.
- 98BUK Economic Interest Groupings and European Economic Interest Groupings.
- 98CNotification under Part 7 of Finance Act 2004 Repealed
- 99Assisting in preparation of incorrect return, etc. Repealed
- 99ACertificates of non-liability to income tax.
- 99BDeclarations under Chapter 2 of Part 15 of ITA 2007
- 100Determination of penalties by officer of the Board.
- 100AProvisions supplementary to section 100.
- 100BAppeals against penalty determinations.
- 100CPenalty proceedings before First-tier Tribunal .
- 100DPenalty proceedings before court.
- 101Evidence for purposes of proceedings relating to penalties.
- 102Mitigation of penalties.
- 103Time limits for penalties.
- 103ZADisapplication of sections 100 to 103 in the case of certain penalties
- 103AInterest on penalties.
- 104Saving for criminal proceedings.
- 105Admissibility of evidence not affected by offer of settlement etc.
- 106Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
- Evasion
- 106AOffence of fraudulent evasion of income tax
- Offshore income, assets and activities
- 106BOffence of failing to give notice of being chargeable to tax
- 106COffence of failing to deliver return
- 106DOffence of making inaccurate return
- 106EExclusions from offences under sections 106B to 106D
- 106FOffences under sections 106B to 106D: supplementary provision
- 106GPenalties for offences under sections 106B to 106D
- 106HRegulations under sections 106E and 106F
- Scotland
- 107Criminal liability for false statements made to obtain allowances.
- Part XI: MISCELLANEOUS AND SUPPLEMENTAL
- Settlements
- 107ARelevant trustees.
- Companies
- 108Responsibility of company officers.
- 109Corporation tax on close company in connection with loans or benefits to participators etc.
- 109AResidence of companies
- Companies ceasing to be UK resident
- 109BProvisions for securing payment by company of outstanding tax
- 109CPenalty for company's failure to comply with section 109B
- 109DPenalty for other persons if company fails to comply with section 109B
- 109ELiability of other persons for unpaid tax
- 109FInterpretation of sections 109B to 109E
- Valuation
- 110Valuation of land: power of entry. Repealed
- 111Valuation of assets: power to inspect. Repealed
- Documents
- 112Loss, destruction or damage to assessments, returns, etc.
- 113Form of returns and other documents.
- 114Want of form or errors not to invalidate assessments, etc.
- 115Delivery and service of documents.
- 115AElectronic lodgement of tax returns, etc.
- 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Northern Ireland
- 117Action of ejectment in Northern Ireland.
- Interpretation
- 118Interpretation.
- Part XII: GENERAL
- 119Commencement and construction.
- 120Short title.
- Schedule 1FORMS OF DECLARATIONS Repealed
- IGENERAL AND SPECIAL COMMISSIONERS AND OTHERS Repealed
- IICOMMISSIONERS OF INLAND REVENUE Repealed
- IIIINSPECTORS, COLLECTORS AND OTHER OFFICERS Repealed
- Schedule A1: Digital reporting and record-keeping
- Part 1: Introduction
- Overview
- A1Paragraph A1
- Interpretation: relevant persons
- 1Paragraph 1
- Interpretation: relevant partnerships
- 2Paragraph 2
- ...
- 3Paragraph 3 Repealed
- 4Paragraph 4 Repealed
- Nominated partners
- 5Paragraph 5
- Part 2: Digital reporting and record-keeping
- Interpretation
- 6Paragraph 6
- Periodic updates
- 7Paragraph 7
- End of period statement
- 8Paragraph 8 Repealed
- Personal or trustee return etc.
- 9Paragraph 9
- Partnership return
- 10Paragraph 10
- Record-keeping
- 11Paragraph 11
- 12Paragraph 12
- Electronic communications and records: supplementary powers
- 13Paragraph 13
- Part 3: Exemptions
- Exemption for the digitally excluded
- 14Paragraph 14
- Further exemptions
- 15Paragraph 15
- Part 4: Supplementary provision
- Appeals
- 16Paragraph 16
- Interpretation
- 17Paragraph 17
- Regulations
- 18Paragraph 18
- Schedule 1AA: Orders for production of documents
- Introduction
- 1Paragraph 1
- Authorised officer of the Board
- 2Paragraph 2
- Notice of application for order
- 3Paragraph 3
- Obligations of person given notice of application
- 4Paragraph 4
- Exception of items subject to legal privilege
- 5Paragraph 5
- Resolution of disputes as to legal privilege
- 6Paragraph 6
- Complying with an order
- 7Paragraph 7
- Procedure where documents are delivered
- 8Paragraph 8
- Sanction for failure to comply with order
- 9Paragraph 9
- Notice of order etc.
- 10Paragraph 10
- General provisions about regulations
- 11Paragraph 11
- Schedule 1AB: Recovery of overpaid tax etc
- Claim for relief for overpaid tax etc
- 1Paragraph 1
- Cases in which Commissioners not liable to give effect to claim
- 2Paragraph 2
- Making a claim
- 3Paragraph 3
- Determinations under section 28C: special rules
- 3AParagraph 3A
- The claimant: one person accountable for amounts payable by another etc
- 4Paragraph 4
- The claimant: partnerships
- 5Paragraph 5
- Assessment of claimant in connection with claim
- 6Paragraph 6
- Amendment of partnership return etc in connection with claim
- 7Paragraph 7
- Contract settlements
- 8Paragraph 8
- Interpretation
- 9Paragraph 9
- Schedule 1A: Claims etc. not included in returns
- Preliminary
- 1Paragraph 1
- Making of claims
- 2Paragraph 2
- Keeping and preserving of records
- 2AParagraph 2A
- Amendments of claims
- 3Paragraph 3
- Giving effect to claims and amendments
- 4Paragraph 4
- Power to enquire into claims
- 5Paragraph 5
- Power to call for documents for purposes of enquiries
- 6Paragraph 6 Repealed
- Appeal against notice to produce documents, etc
- 6AParagraph 6A Repealed
- Completion of enquiry into claim
- 7Paragraph 7
- Giving effect to such amendments
- 8Paragraph 8
- Appeals against such amendments
- 9Paragraph 9
- 10Paragraph 10 Repealed
- 11Paragraph 11 Repealed
- Schedule 1B: Claims for relief involving two or more years
- Preliminary
- 1Paragraph 1
- Loss relief
- 2Paragraph 2
- Relief for fluctuating profits of farming etc.
- 3Paragraph 3
- Relief claimed by virtue of section 224(4) of ITTOIA 2005
- 4Paragraph 4
- Carry-back of post-cessation etc. receipts
- 5Paragraph 5
- Backward spreading of certain payments
- 6Paragraph 6 Repealed
- Schedule 2: JURISDICTION IN APPEALS ON CLAIMS Repealed
- Appeal from inspector Repealed
- 1Paragraph 1 Repealed
- 2Paragraph 2 Repealed
- Supplemental Repealed
- 3Paragraph 3 Repealed
- Schedule 3: Rules for assigning proceedings to General Commissioners Repealed
- Introductory Repealed
- 1Paragraph 1 Repealed
- General rule for income and capital gains tax proceedings Repealed
- 2Paragraph 2 Repealed
- Pay As You EarnPAYE appeals Repealed
- 3Paragraph 3 Repealed
- Corporation tax et ceteralaetc. Repealed
- 4Paragraph 4 Repealed
- Procedure for making elections, et ceteralaetc. Repealed
- 5Paragraph 5 Repealed
- 6Paragraph 6 Repealed
- Partnerships Repealed
- 7Paragraph 7 Repealed
- Directions by the Board Repealed
- 8Paragraph 8 Repealed
- 9Paragraph 9 Repealed
- Other provisions Repealed
- 10Paragraph 10 Repealed
- Schedule 3ZA: Date by which payment to be made after amendment or correction of self-assessment
- General
- 1Paragraph 1
- Amendment of personal or trustee return by the taxpayer
- 2Paragraph 2
- Correction of personal or trustee return by Revenue
- 3Paragraph 3
- Amendment of personal or trustee return to prevent loss of tax
- 4Paragraph 4
- Amendment of personal or trustee return by closure notice
- 5Paragraph 5
- Amendment consequential on amendment of partnership return by taxpayer
- 6Paragraph 6
- Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute
- 7Paragraph 7
- Amendment consequential on amendment of partnership return by closure notice
- 8Paragraph 8
- Amendment consequential on amendment of partnership return to prevent loss of tax
- 9Paragraph 9
- Amendment consequential on amendment of partnership return by way of error or mistake relief
- 10Paragraph 10 Repealed
- Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement
- 11Paragraph 11
- Schedule 3ZAA: CGT exit charge payment plans
- Introduction
- 1Paragraph 1
- Eligibility
- 2Paragraph 2
- 3Paragraph 3
- Tax to which a plan relates
- 4Paragraph 4
- Payment by instalments
- 5Paragraph 5
- Entering into a plan
- 6Paragraph 6
- Contents of a plan
- 7Paragraph 7
- Effect of a plan
- 8Paragraph 8
- Supplementary
- 9Paragraph 9
- 10Paragraph 10
- Schedule 3ZB: CT exit charge payment plans
- Part 1: company ceasing to be resident in UK
- Circumstances in which CT exit charge payment plan may be entered into
- 1Paragraph 1
- Qualifying corporation tax
- 2Paragraph 2
- Interpretation: exit charge assets and liabilities
- 3Paragraph 3
- Part 2: Non-UK resident companies with UK permanent establishments
- Circumstances in which CT exit charge payment plan may be entered into
- 4Paragraph 4
- Qualifying corporation tax
- 5Paragraph 5
- Interpretation: exit charge assets and liabilities
- 6Paragraph 6
- Part 3: Entering into a CT exit charge payment plan
- Introduction
- 7Paragraph 7
- Entering into a CT exit charge payment plan
- 8Paragraph 8
- Effect of CT exit charge payment plan
- 9Paragraph 9
- Content of CT exit charge payment plan
- 10Paragraph 10
- The payment method
- 11Paragraph 11
- All of outstanding balance due
- 12Paragraph 12
- All of outstanding balance attributable to particular exit charge asset or liability due
- 13Paragraph 13
- Part of outstanding balance attributable to particular exit charge asset or liability due
- 14Paragraph 14
- Schedule 3ZC: CT Payment plans for tax on certain transactions with EEA residents
- Introduction
- 1Paragraph 1
- Qualifying corporation tax
- 2Paragraph 2
- Qualifying transactions
- 3Paragraph 3
- Eligibility to enter a CT payment plan
- 4Paragraph 4
- Application to enter a CT payment plan
- 5Paragraph 5
- Entering into a CT payment plan
- 6Paragraph 6
- Content of CT payment plan
- 7Paragraph 7
- Effect of CT payment plan
- 8Paragraph 8
- The payment method: instalments
- 9Paragraph 9
- The payment method: all of outstanding balance due
- 10Paragraph 10
- All of outstanding balance attributable to particular qualifying transaction due
- 11Paragraph 11
- Part of outstanding balance attributable to particular qualifying transaction due
- 12Paragraph 12
- Schedule 3A: Electronic lodgement of tax returns, etc.
- Part I: Tax returns: general
- The basic rule
- 1Paragraph 1
- Returns to which Schedule applies
- 2Paragraph 2
- Part II: Documents supporting certain tax returns
- 3Paragraph 3
- Part III: The conditions
- Approved persons
- 4Paragraph 4
- Approved manner of transmission
- 5Paragraph 5
- Content of transmission
- 6Paragraph 6
- Procedure for accepting electronic transmissions
- 7Paragraph 7
- Part IV: Hard copies of information transmitted
- Provisions about making of hard copies
- 8Paragraph 8
- Meaning of “hard copy”
- 9Paragraph 9
- Part V: Status of information
- Exercise of powers
- 10Paragraph 10
- Proceedings
- 11Paragraph 11
- Schedule 4: SAVINGS AND TRANSITORY PROVISIONS
- Declaration of secrecy
- 1Paragraph 1
- Information about interest paid or credited without deduction of tax by banks, etc.
- 2Paragraph 2
- Assessments
- 3Paragraph 3
- Claims
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6 Repealed
- Choice of Commissioners to hear proceedings
- 7Paragraph 7
- Settling of appeals by agreement
- 8Paragraph 8 Repealed
- Interest on tax
- 9Paragraph 9
- Penalties, etc.
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Northern Ireland
- 13Paragraph 13 Repealed
- 14Paragraph 14