OpenLegislation

Part IV ASSESSMENT AND CLAIMSC1C2C3C4C5C6C7C8C9C10C11C12

United Kingdom

  1. 28ACompletion of enquiry into personal or trustee return ...
  2. 28AAAmendment of return of profits made for wrong period.
  3. 28ABProvisions supplementary to section 28AA.
  4. 28BCompletion of enquiry into partnership return
  5. 28CDetermination of tax where no return delivered.
  6. 28DDetermination of corporation tax where no return delivered.
  7. 28EDetermination of corporation tax where notice complied with in part.
  8. 28FCorporation tax determinations: supplementary.
  9. 28GDetermination of amount notionally chargeable where no NRCGT return delivered
  10. 28HSimple assessments by HMRC: personal assessments
  11. 28ISimple assessments by HMRC: trustees
  12. 28JPower to withdraw a simple assessment
  13. 29Assessment where loss of tax discovered.
  14. 29ANon-resident CGT disposals: determination of amount which should have been assessed
  15. 30Recovery of overpayment of tax, etc.
  16. 30AAssessing procedure.
  17. 30AAAssessing income tax on trustees and personal representatives
  18. 30BAmendment of partnership statement where loss of tax discovered.
  19. 30CTransfer pricing records: carelessness for the purposes of section 29
  20. 30DTransfer pricing records: carelessness for the purposes of section 30B
  21. 31Appeals: right of appeal
  22. 31AAppeals: notice of appeal
  23. 31AATaxpayer's right to query simple assessment
  24. 31BAppeals: appeals to General Commissioners
  25. 31CAppeals: appeals to Special Commissioners
  26. 31DAppeals: election to bring appeal before Special Commissioners
  27. Overpaid tax, excessive assessments etc
  28. Time limits
  29. Corporation tax determinations
  30. Claims

Annotations

Modifications

C1

Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

C2

Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C3

Pt. 4 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)

C4

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C5

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C6

Pts. 4, 5, 6 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 57(4)

C7

Pts. 4, 5 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 29(1)

C8

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C9

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C10

Pt. 4 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

C11

Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44

C12

Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)