{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-9",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-9.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Returns to include self-assessment.",
  "text": "(1) Subject to subsections (1A) and (2) below, every return under section 8 or 8A of this Act shall include a self-assessment, that is to say—\n(a) an assessment of the amounts in which, on the basis of the information contained in the return and taking into account any relief or allowance a claim for which is included in the return, the person making the return is chargeable to income tax and capital gains tax for the year of assessment; and\n(b) an assessment of the amount payable by him by way of income tax, that is to say, the difference between the amount in which he is assessed to income tax under paragraph (a) above and the aggregate amount of any income tax deducted at source ...\nbut nothing in this subsection shall enable a self-assessment to show as repayable any income tax treated as deducted or paid by virtue of section ... 246D(1) ... of the principal Act, section 626 of ITEPA 2003 ... ... or 530(1) of ITTOIA 2005.\n(1A) The tax to be assessed on a person by a self-assessment shall not include any tax which—\n(a) is chargeable on the scheme administrator of a registered pension scheme under Part 4 of the Finance Act 2004, ...\n(aa) is chargeable, on the scheme manager of a qualifying recognised overseas pension scheme or a former such scheme, under Part 4 of the Finance Act 2004,\n(ab) is chargeable on the sub-scheme administrator of a sub-scheme under Part 4 of the Finance Act 2004 as modified by the Registered Pensions (Splitting of Schemes) Regulations 2006, or\n(b) is chargeable on the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003.\n(2) A person shall not be required to comply with subsection (1) above if he makes and delivers his return for a year of assessment—\n(a) on or before the 31st October next following the year, or\n(b) where the notice under section 8 or 8A of this Act is given after the 31st August next following the year, within the period of two months beginning with the day on which the notice is given.\n(3) Where, in making and delivering a return, a person does not comply with subsection (1) above, an officer of the Board shall if subsection (2) above applies, and may in any other case—\n(a) make the assessment on his behalf on the basis of the information contained in the return, and\n(b) send him a copy of the assessment so made;\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3A) An assessment under subsection (3) above is treated for the purposes of this Act as a self-assessment and as included in the return.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 9 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 179; S.I. 1998/3173, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 9(1) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 121(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 9(1) substituted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 9(1)(b) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 9(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 122(1)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 9(1) repealed (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. 361(b), Sch. 3 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 9(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 125(2) (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 9(1) 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. 361(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 9(1) omitted (for the tax year 2026-27 and subsequent tax years) by virtue of Finance Act 2026 (c. 11), s. 42(3)(a)(5)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 9(1) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 51(4)(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 9(1A) inserted (with effect in accordance with s. 98(3) of the amending Act) by Finance Act 1998 (c. 36), s. 98(2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 9(1A) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 1 (with Sch. 36) (as amended by S.I. 2006/569, regs. 1(1), 5(3)(b))"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Word in s. 9(1A)(a) repealed (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 5(3)(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "S. 9(1A)(aa) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 19"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "S. 9(1A)(ab) inserted (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 5(3)(b)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 9(2)(a) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(1)(a)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 9(2)(b) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(1)(b)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in s. 9(3) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 1(1), Sch. 33 Pt. 2(13)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "S. 9(3A) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 1(2)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "S. 9(4)-(6) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 2(1), Sch. 33 Pt. 2(13)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 9 modified (24.4.2000) by The Income Tax (Electronic Communications) Regulations 2000 (S.I. 2000/945), regs. 2(1), 3-8 (with reg. 2(2))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 9 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 9 modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 17(1)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 9(1A) applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 8 (as amended: (6.4.2024) by S.I. 2024/356, regs. 1(3), 7(5); (18.11.2024) by S.I. 2024/1012, regs. 1(2), 21(4); (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 11)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 9(2)-(3A) applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 31(2) (with reg. 1(4)(6))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 9(2)-(3A) applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 26(2)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 9(2)-(3A) applied (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), 41(2)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/9",
    "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."
}