Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 28C — Determination of tax where no return delivered.
Determination of tax where no return delivered. 28C 1 This section applies where— a a notice has been given to any person under section 8 or 8A of this Act (the relevant section), and b the required…
Section 28ZC — Regulations with respect to referrals
Regulations with respect to referrals 28ZC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28D — Determination of corporation tax where no return delivered.
Determination of corporation tax where no return delivered. 28D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28ZD — Effect of referral on enquiry
Effect of referral on enquiry 28ZD 1 While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry— a no partial closure notice relating to the question…
Section 28E — Determination of corporation tax where notice complied with in part.
Determination of corporation tax where notice complied with in part. 28E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28ZE — Effect of determination
Effect of determination 28ZE 1 The determination of a question referred to the tribunal under section 28ZA of this Act is binding on the parties to the referral in the same way, and to the same…
Section 28F — Corporation tax determinations: supplementary.
Corporation tax determinations: supplementary. 28F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28G — Determination of amount notionally chargeable where no NRCGT return delivered
Determination of amount notionally chargeable where no NRCGT return delivered 28G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 28H — Simple assessments by HMRC : personal assessments
Simple assessments by HMRC : personal assessments 28H 1 HMRC may make a simple assessment for a year of assessment in respect of a person (other than a person to whom section 28I applies) if, when…
Section 28I — Simple assessments by HMRC : trustees
Simple assessments by HMRC : trustees 28I 1 HMRC may make a simple assessment for a year of assessment in respect of a settlement if, when the assessment is made, the relevant trustees of the…
Section 28J — Power to withdraw a simple assessment
Power to withdraw a simple assessment 28J 1 HMRC may withdraw a simple assessment by notice to the person to which it relates. 2 An assessment that has been withdrawn ceases to have effect (and is to…
Section 29 — Assessment where loss of tax discovered.
Assessment where loss of tax discovered. 29 1 If an officer of the Board or the Board discover, as regards any person (the taxpayer) and a year of assessment — a that an amount of income tax or…
Section 29A — Non-resident CGT disposals: determination of amount which should have been assessed
Non-resident CGT disposals: determination of amount which should have been assessed 29A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 30 — Recovery of overpayment of tax, etc.
Recovery of overpayment of tax, etc. 30 1 Where an amount of income tax or capital gains tax has been repaid to any person which ought not to have been repaid to him, that amount of tax may be…
Section 30A — Assessing procedure.
Assessing procedure. 30A 1 Except as otherwise provided, all assessments to tax which are not self-assessments shall be made by an officer of the Board. 2 All income tax which falls to be charged by…
Section 30AA — Assessing income tax on trustees and personal representatives
Assessing income tax on trustees and personal representatives 30AA 1 Income tax charged on income arising to trustees of a settlement may be assessed and charged on, and in the name of, any one or…
Section 30B — Amendment of partnership statement where loss of tax discovered.
Amendment of partnership statement where loss of tax discovered. 30B 1 Where an officer of the Board or the Board discover, as regards a partnership statement made by any person (the representative…
Section 30C — Transfer pricing records: carelessness for the purposes of section 29
Transfer pricing records: carelessness for the purposes of section 29 30C 1 This section applies where— a the situation mentioned in section 29(1) has been brought about by a relevant trustee, or a…
Section 30D — Transfer pricing records: carelessness for the purposes of section 30B
Transfer pricing records: carelessness for the purposes of section 30B 30D 1 This section applies where— a the situation mentioned in section 30B(1) has been brought about by a person within section…
Section 31 — Appeals: right of appeal
Appeals: right of appeal 31 1 An appeal may be brought against— a any amendment of a self-assessment under section 9C of this Act (amendment by Revenue during enquiry to prevent loss of tax), b any…
Section 31A — Appeals: notice of appeal
Appeals: notice of appeal 31A 1 Notice of an appeal under section 31 of this Act must be given— a in writing, b within 30 days after the specified date, c to the relevant officer of the Board. 2 In…
Section 31AA — Taxpayer's right to query simple assessment
Taxpayer's right to query simple assessment 31AA 1 This section applies where a person has been given notice of a simple assessment. 2 The person may query the simple assessment by notifying HMRC of—…
Section 31B — Appeals: appeals to General Commissioners
Appeals: appeals to General Commissioners 31B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 31C — Appeals: appeals to Special Commissioners
Appeals: appeals to Special Commissioners 31C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 31D — Appeals: election to bring appeal before Special Commissioners
Appeals: election to bring appeal before Special Commissioners 31D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 32 — Double assessment.
Double assessment. 32 1 If on a claim made to the Board it appears to their satisfaction that a person has been assessed to tax more than once for the same cause and for the same chargeable period…
Section 33 — Recovery of overpaid tax etc
Recovery of overpaid tax etc 33 Schedule 1AB contains provision for and in connection with claims for the recovery of overpaid income tax and capital gains tax.
Section 34 — Ordinary time limit of 4 years .
Ordinary time limit of 4 years . 34 1 Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, an…
Section 34A — Ordinary time limit for self-assessments
Ordinary time limit for self-assessments 34A 1 Subject to subsections (2) and (3), a self assessment contained in a return under section 8 or 8A may be made and delivered at any time not more than 4…
Section 35 — Time limit: income received after year for which it is assessable
Time limit: income received after year for which it is assessable 35 1 Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an…
Section 36 — Loss of tax brought about carelessly or deliberately etc
Loss of tax brought about carelessly or deliberately etc 36 1 An assessment on a person in a case involving a loss of income tax or capital gains tax brought about carelessly by the person may be…
Section 36A — Loss of tax involving offshore matter or offshore transfer
Loss of tax involving offshore matter or offshore transfer 36A 1 This section applies in a case involving a loss of income tax or capital gains tax, where— a the lost tax involves an offshore matter,…
Section 37 — Neglect: income tax and capital gains tax.
Neglect: income tax and capital gains tax. 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 37A — Effect of assessment where allowances transferred.
Effect of assessment where allowances transferred. 37A Where an assessment is made on any person in a case falling within section 36(1) or (1A) or 36A , the fact that the person’s liability to income…
Section 38 — Modification of s.37 in relation to partnerships.
Modification of s.37 in relation to partnerships. 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 39 — Neglect: corporation tax.
Neglect: corporation tax. 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 40 — Assessment on personal representatives.
Assessment on personal representatives. 40 1 For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or…
Section 41 — Leave of General or Special Commissioners required for certain assessments.
Leave of General or Special Commissioners required for certain assessments. 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 41A — Determination procedure
Determination procedure 41A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 41B — Reduction of determination
Reduction of determination 41B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 41C — Time limits
Time limits 41C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 42 — Procedure for making claims etc.
Procedure for making claims etc. 42 1 Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless…
Section 43 — Time limit for making claims.
Time limit for making claims. 43 1 Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax or capital gains tax may be made…
Section 43A — Further assessments: claims etc.
Further assessments: claims etc. 43A 1 This section applies where— a ... by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of…
Section 43B — Limits on application of section 43A.
Limits on application of section 43A. 43B 1 If the effect of the exercise by any person of a power conferred by section 43A(2) above— a to make or give a claim, election, application or notice, or b…
Section 43C — Consequential claims etc
Consequential claims etc 43C 1 Where— a a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and b the amendment is made for the purpose of making good to the Crown any loss of tax…
Section 43D — Claims for double taxation relief in relation to petroleum revenue tax
Claims for double taxation relief in relation to petroleum revenue tax 43D 1 This section has effect in relation to a claim for relief under sections 2 to 6 of TIOPA 2010 in relation to petroleum…
Section 43E — Making of income tax claims by electronic communications etc
Making of income tax claims by electronic communications etc 43E 1 The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate,…
Section 43F — Effect of directions under section 43E
Effect of directions under section 43E 43F 1 If directions under section 43E(1) are in force in relation to the making of claims of any description to the Commissioners for Her Majesty's Revenue and…
Section 44 — General Commissioners.
General Commissioners. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .