{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-30A",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-30A.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/30A",
  "kind": "section",
  "number": "30A",
  "heading": "Assessing procedure.",
  "text": "(1) Except as otherwise provided, all assessments to tax which are not self-assessments shall be made by an officer of the Board.\n(2) All income tax which falls to be charged by an assessment which is not a self-assessment may, notwithstanding that it was chargeable under more than one Part or Chapter of ITEPA 2003 or ITTOIA 2005, be included in one assessment.\n(3) Notice of any such assessment shall be served on the person assessed and shall state the date on which it is issued and the time within which any appeal against the assessment may be made.\n(4) After the notice of any such assessment has been served on the person assessed, the assessment shall not be altered except in accordance with the express provisions of the Taxes Acts.\n(5) Assessments to tax which under any provision in the Taxes Acts are to be made by the Board shall be made in accordance with this section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 30A inserted (with effect in accordance with s. 199(2)(3), Sch. 19 para. 5(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 5(1); S.I. 1998/3173, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 30A(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 370 (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 30A applied (with modifications) (1.2.2001) by The Income Tax (Electronic Communications) (Incentive Payments) Regulations 2001 (S.I. 2001/56), regs. 1(1), 3(5), 4(5), 5(5) (with reg. 1(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 30A applied by Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), Pt. 7A (as inserted (6.4.2017) by S.I. 2017/414, regs. 1, 3)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/30A",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}