Section 8 Personal return.F1C1C2C3C4C5C6

For the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment, F3and the amount payable by him by way of income tax for that year, he may be required by a notice given to him by an officer of the Board—

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For the purposes of subsection (1) above—

In the case of a person who carries on a trade, profession, or business in partnership with one or more other persons, a return under this section shall include each amount which, in any relevant statement, is stated to be equal to his share of any income, F8loss, tax, credit or charge for the period in respect of which the statement is made.

In subsection (1B) above “relevant statement” means a statement which, as respects the partnership, falls to be made under section 12AB of this Act for a period which includes, or includes any part of, the year of assessment F9....

A return under this section for a year of assessment (Year 1) must be delivered—

But subsection (1D) is subject to the following two exceptions.

Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—

Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.

The Commissioners—

Where a person is required to make and deliver a return under this section, the person may be required by an officer of His Majesty’s Revenue and Customs to include in the return any information that is specified or described in regulations made by the Commissioners (whether or not the information is relevant for the purpose mentioned in subsection (1)).

The Commissioners may only specify or describe information in regulations under subsection (1I) if the Commissioners consider that the information is relevant for the purpose of the collection and management of any of the taxes listed in section 1.

A person who fails to comply with a requirement imposed on them by virtue of subsection (1I) is liable to a penalty of £60.

Regulations under subsection (1I) may make different provision for different purposes.

Every return under this section shall include a declaration by the person making the return to the effect than the return is to the best of his knowledge correct and complete.

A notice under this section may require different information, accounts and statements for different periods or in relation to different descriptions of source of income.

Notices under this section may require different information, accounts and statements in relation to different descriptions of person.

Subsection (4B) applies if a notice under this section is given to a person within section 8ZA of this Act (certain persons employed etc by person not resident in United Kingdom who perform their duties for UK clients).

The notice may require a return of the person's income to include particulars of any general earnings (see section 7(3) of ITEPA 2003) paid to the person.

In this section and sections 8A, 9 and 12AA of this Act, any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income.