Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Responsibility for certain taxes
Responsibility for certain taxes 1 The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of— a income tax, b corporation tax, and c capital…
Section 2 — General Commissioners
General Commissioners 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 2A — General Commissioners: costs and expenses in legal proceedings.
General Commissioners: costs and expenses in legal proceedings. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3 — Clerk to General Commissioners.
Clerk to General Commissioners. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 3A — General Commissioners and clerks: indemnity.
General Commissioners and clerks: indemnity. 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4 — Special Commissioners.
Special Commissioners. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 4A — Deputy Special Commissioners.
Deputy Special Commissioners. 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 5 — General and Special Commissioners.
General and Special Commissioners. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 6 — Declarations on taking office.
Declarations on taking office. 6 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . .…
Section 7 — Notice of liability to income tax and capital gains tax.
Notice of liability to income tax and capital gains tax. 7 1 Every person who— a is chargeable to income tax or capital gains tax for any year of assessment, and b falls within subsection (1A) or…
Section 7A — Disregard of certain NRCGT gains for purposes of section 7
Disregard of certain NRCGT gains for purposes of section 7 7A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 8 — Personal return.
Personal return. 8 1 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, and the amount payable by him by way of…
Section 8A — Trustee’s return.
Trustee’s return. 8A 1 For the purpose of establishing the amounts in which the relevant trustees of a settlement, and the settlors and beneficiaries, are chargeable to income tax and capital gains…
Section 8ZA — Interpretation of section 8(4A)
Interpretation of section 8(4A) 8ZA 1 For the purposes of section 8(4A) of this Act, a person (“F”) is within this section if each of conditions A to C is met. 2 Condition A is that F performs in the…
Section 8B — Withdrawal by HMRC of notice under section 8 or 8A
Withdrawal by HMRC of notice under section 8 or 8A 8B 1 This section applies to a person who is given a notice under section 8 or 8A. 2 Before the end of the withdrawal period, HMRC may withdraw the…
Section 8C — Returns so far as relating to capital gains tax
Returns so far as relating to capital gains tax 8C 1 This section applies if— a the amount of chargeable gains accruing to a person in a tax year i does not exceed the annual exempt amount for the…
Section 9 — Returns to include self-assessment.
Returns to include self-assessment. 9 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— a an assessment of…
Section 9A — Notice of enquiry
Notice of enquiry 9A 1 An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“ notice of enquiry ”)— a to the person whose…
Section 9ZA — Amendment of personal or trustee return by taxpayer
Amendment of personal or trustee return by taxpayer 9ZA 1 A person may amend his return under section 8 or 8A of this Act by notice to an officer of the Board. 2 An amendment may not be made more…
Section 9B — Amendment of return by taxpayer during enquiry
Amendment of return by taxpayer during enquiry 9B 1 This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer) , or in accordance…
Section 9ZB — Correction of personal or trustee return by Revenue
Correction of personal or trustee return by Revenue 9ZB 1 An officer of the Board may amend a return under section 8 or 8A of this Act so as to correct — a obvious errors or omissions in the return…
Section 9C — Amendment of self-assessment during enquiry to prevent loss of tax
Amendment of self-assessment during enquiry to prevent loss of tax 9C 1 This section applies where an enquiry into a return is in progress in relation to any matter as a result of notice of enquiry…
Section 9D — Choice between different Cases of Schedule D
Choice between different Cases of Schedule D 9D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 10 — Notice of liability to corporation tax.
Notice of liability to corporation tax. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11 — Return of profits.
Return of profits. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11A — Notice of liability to capital gains tax.
Notice of liability to capital gains tax. 11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11AA — Return of profits to include self-assessment.
Return of profits to include self-assessment. 11AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11AB — Power to enquire into return of profits.
Power to enquire into return of profits. 11AB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11AC — Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.
Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business. 11AC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11AD — Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.
Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations. 11AD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 11AE — Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.
Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations. 11AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12 — Information about chargeable gains.
Information about chargeable gains. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12A — UK Economic Interest Groupings and European Economic Interest Groupings.
UK Economic Interest Groupings and European Economic Interest Groupings. 12A 1 In this section “grouping” means— a a UK Economic Interest Grouping, or b a grouping registered in a member State and…
Section 12AA — Partnership return.
Partnership return. 12AA 1 Where a trade, profession or business is carried on by two or more persons in partnership, for the purpose of facilitating the establishment of the following amounts,…
Section 12AAA — Withdrawal by HMRC of notice under section 12AA
Withdrawal by HMRC of notice under section 12AA 12AAA 1 This section applies to a partner who is required by a notice under section 12AA to deliver a return. 2 Before the end of the withdrawal…
Section 12ABA — Amendment of partnership return by taxpayer
Amendment of partnership return by taxpayer 12ABA 1 A partnership return (including anything included in the return by virtue of section 12ABZB(7)(b) (amendment of partnership return following…
Section 12ABZA — Partnership returns: overseas partners in investment partnerships etc
Partnership returns: overseas partners in investment partnerships etc 12ABZA 1 There is no requirement for a partnership return to include a declaration of the tax reference of a person (see section…
Section 12ABZAA — Returns relating to LLP not carrying on business etc with view to profit
Returns relating to LLP not carrying on business etc with view to profit 12ABZAA 1 This section applies where— a a person delivers a purported partnership return (“the relevant return”) in respect of…
Section 12ADA — AIFM firms
AIFM firms 12ADA 1 An officer of Revenue and Customs may by notice require a partnership which has made an election under section 863H of ITTOIA 2005 (whether or not the election has been revoked) to…
Section 12ZA — Interpretation of sections 12ZB to 12ZN
Interpretation of sections 12ZB to 12ZN 12ZA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZBA — Elective NRCGT return
Elective NRCGT return 12ZBA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12AB — Partnership return to include partnership statement.
Partnership return to include partnership statement. 12AB 1 Every partnership return shall include a statement (a partnership statement) of the following amounts, namely— a in the case of the period…
Section 12ABB — Correction of partnership return by Revenue
Correction of partnership return by Revenue 12ABB 1 An officer of the Board may amend a partnership return so as to correct — a obvious errors or omissions in the return (whether errors of principle,…
Section 12ABZB — Partnership return conclusive as to partnership shares
Partnership return conclusive as to partnership shares 12ABZB 1 A partnership return is conclusive for tax purposes as to— a whether a person does or does not have a share in the profits or losses of…
Section 12B — Records to be kept for purposes of returns.
Records to be kept for purposes of returns. 12B 1 Any person who may be required by a notice under section 8, 8A ... or 12AA of this Act ... to make and deliver a return for a year of assessment or…
Section 12ZB — NRCGT return
NRCGT return 12ZB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12AC — Notice of enquiry
Notice of enquiry 12AC 1 An officer of the Board may enquire into a partnership return if he gives notice of his intention to do so (“ notice of enquiry ”)— a to the partner who made and delivered…
Section 12C — Digital reporting and record-keeping
Digital reporting and record-keeping 12C Schedule A1 (digital reporting and record-keeping) has effect.
Section 12ZC — Single return in respect of two or more non-resident CGT disposals
Single return in respect of two or more non-resident CGT disposals 12ZC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZD — NRCGT returns: grant and exercise of options
NRCGT returns: grant and exercise of options 12ZD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .