Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 12AD — Amendment of partnership return by taxpayer , or referral of dispute, during enquiry
Amendment of partnership return by taxpayer , or referral of dispute, during enquiry 12AD 1 This section applies if a partnership return is amended under section 12ABA of this Act (amendment of…
Section 12D — Returns made otherwise than pursuant to a notice
Returns made otherwise than pursuant to a notice 12D 1 This section applies where— a a person delivers a purported return (“the relevant return”) under section 8, 8A or 12AA (“the relevant section”)…
Section 12AE — Choice between different Cases of Schedule D
Choice between different Cases of Schedule D 12AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZE — NRCGT return to include advance self-assessment
NRCGT return to include advance self-assessment 12ZE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZF — The “amount notionally chargeable”
The “amount notionally chargeable” 12ZF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZG — Cases where advance self-assessment not required
Cases where advance self-assessment not required 12ZG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZH — NRCGT returns and annual self-assessment: section 8
NRCGT returns and annual self-assessment: section 8 12ZH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZI — NRCGT returns and annual self-assessment: section 8A
NRCGT returns and annual self-assessment: section 8A 12ZI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZJ — Sections 12ZA to 12ZI: determination of residence status
Sections 12ZA to 12ZI: determination of residence status 12ZJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZK — Amendment of NRCGT return by the taxpayer
Amendment of NRCGT return by the taxpayer 12ZK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZL — Correction of NRCGT return by HMRC
Correction of NRCGT return by HMRC 12ZL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZM — Notice of enquiry
Notice of enquiry 12ZM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 12ZN — Amendment of return by taxpayer during enquiry
Amendment of return by taxpayer during enquiry 12ZN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 13 — Persons in receipt of taxable income belonging to others.
Persons in receipt of taxable income belonging to others. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 14 — Return of lodgers and inmates.
Return of lodgers and inmates. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 15 — Return of employees' earnings etc.
Return of employees' earnings etc. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 15A — Non-resident's staff are UK client's employees for section 15 purposes
Non-resident's staff are UK client's employees for section 15 purposes 15A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 16 — Fees, commissions, etc.
Fees, commissions, etc. 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 16A — Agency workers.
Agency workers. 16A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 17 — Interest paid or credited by banks, building societies, etc. without deduction of income tax.
Interest paid or credited by banks, building societies, etc. without deduction of income tax. 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 18 — Interest paid without deduction of income tax.
Interest paid without deduction of income tax. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 18A — Other payments and licences etc.
Other payments and licences etc. 18A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 18B — Savings income: regulations about European and international aspects
Savings income: regulations about European and international aspects 18B 1 The Treasury may make regulations for implementing and for dealing with matters arising out of or related to— a any EU…
Section 18C — Regulations under section 18B: provision about “paying agents”
Regulations under section 18B: provision about “paying agents” 18C 1 Regulations under section 18B may, in particular, require paying agents— a to obtain and verify prescribed descriptions of…
Section 18D — Content of regulations under section 18B: supplementary provision
Content of regulations under section 18B: supplementary provision 18D 1 Regulations under section 18B may include provision for notices under such regulations to be combined with notices under…
Section 18E — Interpretation of sections 18B to 18D: “prescribed” etc
Interpretation of sections 18B to 18D: “prescribed” etc 18E 1 In sections 18B to 18D “ prescribed ” means prescribed by regulations under section 18B. 2 The following provisions do not apply for the…
Section 19 — Information for purposes of charge on profits of UK property businesses or under Schedule A.
Information for purposes of charge on profits of UK property businesses or under Schedule A. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 19A — Power to call for documents for purposes of certain enquiries.
Power to call for documents for purposes of certain enquiries. 19A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 20 — Power to call for documents of taxpayer and others.
Power to call for documents of taxpayer and others. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 20A — Power to call for papers of tax accountant.
Power to call for papers of tax accountant. 20A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 20BA — Orders for the delivery of documents.
Orders for the delivery of documents. 20BA 1 The appropriate judicial authority may make an order under this section if satisfied on information on oath given by an authorised officer of the Board— a…
Section 20B — Restrictions on powers under section 20A.
Restrictions on powers under section 20A. 20B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 20BB — Falsification etc. of documents.
Falsification etc. of documents. 20BB 1 Subject to subsections (2) and (3) below, a person shall be guilty of an offence if he intentionally falsifies, conceals, destroys or otherwise disposes of, or…
Section 20C — Entry with warrant to obtain documents.
Entry with warrant to obtain documents. 20C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 20CC — Procedure where documents etc. are removed.
Procedure where documents etc. are removed. 20CC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 20D — Interpretation of ss.20 to 20C.
Interpretation of ss.20 to 20C. 20D 1 For the purposes of section 20BA above, “ the appropriate judicial authority ” is— a in England and Wales, a Circuit judge or a District Judge (Magistrates'…
Section 21 — Stock jobbers’ transactions.
Stock jobbers’ transactions. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 22 — Additional particulars for surtax.
Additional particulars for surtax. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 23 — Power to obtain copies of registers of securities.
Power to obtain copies of registers of securities. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 24 — Power to obtain information as to income from securities.
Power to obtain information as to income from securities. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 25 — Issuing houses, stockbrokers, auctioneers, etc.
Issuing houses, stockbrokers, auctioneers, etc. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 26 — Nominee shareholders.
Nominee shareholders. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 27 — Settled property.
Settled property. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28 — Non-resident companies and trusts.
Non-resident companies and trusts. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28A — Completion of enquiry into personal or trustee return ...
Completion of enquiry into personal or trustee return ... 28A 1 This section applies in relation to an enquiry under section 9A(1) ... of this Act. 1A Any matter to which the enquiry relates is…
Section 28AA — Amendment of return of profits made for wrong period.
Amendment of return of profits made for wrong period. 28AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28ZA — Referral of questions during enquiry
Referral of questions during enquiry 28ZA 1 At any time when an enquiry is in progress under section 9A(1) or 12AC(1) of this Act in relation to any matter , any question arising in connection with…
Section 28AB — Provisions supplementary to section 28AA.
Provisions supplementary to section 28AA. 28AB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28B — Completion of enquiry into partnership return
Completion of enquiry into partnership return 28B 1 This section applies in relation to an enquiry under section 12AC of this Act. 1A Any matter to which the enquiry relates is completed when an…
Section 28ZB — Withdrawal of notice of referral
Withdrawal of notice of referral 28ZB 1 Either party may withdraw a notice of referral under section 28ZA of this Act ... . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .