Taxes Management Act 1970
Sections and provisions with full text and the judgments that cite each one.
Section 87 — Interest on overdue income tax deducted at source
Interest on overdue income tax deducted at source 87 1 Income tax which is assessable under Chapter 15 of Part 15 of ITA 2007 carries interest at the rate applicable under section 178 of the Finance…
Section 87A — Interest on overdue corporation tax etc.
Interest on overdue corporation tax etc. 87A 1 Corporation tax shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the date when the tax becomes due and payable…
Section 88 — Interest on tax recovered to make good loss due to taxpayer’s fault.
Interest on tax recovered to make good loss due to taxpayer’s fault. 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 88A — Determinations under section 88.
Determinations under section 88. 88A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 89 — The prescribed rate of interest.
The prescribed rate of interest. 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 90 — Interest on tax payable gross
Interest on tax payable gross 90 1 Interest payable under this Part of this Act a shall be paid without any deduction of income tax ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .…
Section 91 — Effect on interest of reliefs.
Effect on interest of reliefs. 91 1 Where any amount of interest is payable under section 86 ... of this Act in relation to an assessment, and relief from tax charged by the assessment is given to…
Section 91A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91A
Section 92 — Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
Remission in certain cases of interest on tax in arrear by reason of exchange restrictions. 92 1 The provisions of this section shall have effect where the Board are satisfied as respects any tax…
Section 93 — Failure to make return for income tax and capital gains tax.
Failure to make return for income tax and capital gains tax. 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 93A — Failure to make partnership return.
Failure to make partnership return. 93A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 94 — Failure to make return for corporation tax.
Failure to make return for corporation tax. 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 95 — Incorrect return or accounts for income tax or capital gains tax.
Incorrect return or accounts for income tax or capital gains tax. 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 95A — Incorrect partnership return or accounts.
Incorrect partnership return or accounts. 95A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 96 — Incorrect return or accounts for corporation tax.
Incorrect return or accounts for corporation tax. 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 97 — Incorrect return or accounts: supplemental.
Incorrect return or accounts: supplemental. 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 97A — Two or more tax-geared penalties in respect of the same tax.
Two or more tax-geared penalties in respect of the same tax. 97A Where two or more penalties— a are incurred by any person and fall to be determined by reference to any income tax or capital gains…
Section 97AA — Failure to produce documents under section 19A.
Failure to produce documents under section 19A. 97AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 98 — Special returns, etc.
Special returns, etc. 98 1 Subject to the provisions of this section and section 98A below, where any person— a has been required, by a notice served under or for the purposes of any of the…
Section 98A — Special penalties in the case of certain returns.
Special penalties in the case of certain returns. 98A 1 PAYE regulations or regulations under section 70(1)(a) or 71 of the Finance Act 2004 (sub-contractors) may provide that this section shall…
Section 98B — UK Economic Interest Groupings and European Economic Interest Groupings.
UK Economic Interest Groupings and European Economic Interest Groupings. 98B 1 In this section “grouping” means— a a UK Economic Interest Grouping, or b a grouping registered in a member State and…
Section 98C — Notification under Part 7 of Finance Act 2004
Notification under Part 7 of Finance Act 2004 98C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 99 — Assisting in preparation of incorrect return, etc.
Assisting in preparation of incorrect return, etc. 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 99A — Certificates of non-liability to income tax.
Certificates of non-liability to income tax. 99A If a person who gives a certificate of non-liability to income tax in pursuance of regulations under section 852 of ITA 2007 — a gives the certificate…
Section 99B — Declarations under Chapter 2 of Part 15 of ITA 2007
Declarations under Chapter 2 of Part 15 of ITA 2007 99B Where a person fraudulently or negligently gives any incorrect information in a declaration under any of sections 858 to 861 of ITA 2007, the…
Section 100 — Determination of penalties by officer of the Board.
Determination of penalties by officer of the Board. 100 1 Subject to subsection (2) below and except where proceedings for a penalty have been instituted under section 100D below ... , an officer of…
Section 100A — Provisions supplementary to section 100.
Provisions supplementary to section 100. 100A 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 A penalty determined under section 100 above shall be due and payable at the end of…
Section 100B — Appeals against penalty determinations.
Appeals against penalty determinations. 100B 1 An appeal may be brought against the determination of a penalty under section 100 above and, subject to ... the following provisions of this section,…
Section 100C — Penalty proceedings before First-tier Tribunal .
Penalty proceedings before First-tier Tribunal . 100C 1 An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the First-tier Tribunal for…
Section 100D — Penalty proceedings before court.
Penalty proceedings before court. 100D 1 Where in the opinion of the Board the liability of any person for a penalty arises by reason of the fraud of that person or any other person, proceedings for…
Section 101 — Evidence for purposes of proceedings relating to penalties.
Evidence for purposes of proceedings relating to penalties. 101 An assessment which can no longer be varied by the tribunal on an appeal notified to it or by order of any court is sufficient…
Section 102 — Mitigation of penalties.
Mitigation of penalties. 102 The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for a penalty , and may also, after judgment, further mitigate or entirely…
Section 103 — Time limits for penalties.
Time limits for penalties. 103 1 Subject to subsection (2) below, where the amount of a penalty is to be ascertained by reference to tax payable by a person for any period, the penalty may be…
Section 103A — Interest on penalties.
Interest on penalties. 103A A penalty under any of the provisions of Part II, IV or VA or this Part of this Act ... , or Schedule 18 to the Finance Act 1998, shall carry interest at the rate…
Section 103ZA — Disapplication of sections 100 to 103 in the case of certain penalties
Disapplication of sections 100 to 103 in the case of certain penalties 103ZA Sections 100 to 103 do not apply to a penalty under— a Schedule 24 to FA 2007 (penalties for errors), b Schedule 36 to FA…
Section 104 — Saving for criminal proceedings.
Saving for criminal proceedings. 104 The provisions of the Taxes Acts shall not, save so far as is otherwise provided, affect any criminal proceedings for any misdemeanour.
Section 105 — Admissibility of evidence not affected by offer of settlement etc .
Admissibility of evidence not affected by offer of settlement etc . 105 1 Statements made or documents produced by or on behalf of a person shall not be inadmissable in any such proceedings as are…
Section 106 — Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction. 106 1 A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be…
Section 106A — Offence of fraudulent evasion of income tax
Offence of fraudulent evasion of income tax 106A 1 A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person. 2 A person…
Section 106B — Offence of failing to give notice of being chargeable to tax
Offence of failing to give notice of being chargeable to tax 106B 1 A person who is required by section 7 to give notice of being chargeable to income tax or capital gains tax (or both) for a year of…
Section 106C — Offence of failing to deliver return
Offence of failing to deliver return 106C 1 A person who is required by a notice under section 8 to make and deliver a return for a year of assessment commits an offence if— a the return is not…
Section 106D — Offence of making inaccurate return
Offence of making inaccurate return 106D 1 A person who is required by a notice under section 8 to make and deliver a return for a year of assessment commits an offence if, at the end of the…
Section 106E — Exclusions from offences under sections 106B to 106D
Exclusions from offences under sections 106B to 106D 106E 1 A person is not guilty of an offence under section 106B, 106C or 106D if the capacity in which the person is required to give the notice or…
Section 106F — Offences under sections 106B to 106D: supplementary provision
Offences under sections 106B to 106D: supplementary provision 106F 1 Where a period of time is extended under subsection (2) of section 118 by HMRC , the tribunal or an officer (but not where a…
Section 106G — Penalties for offences under sections 106B to 106D
Penalties for offences under sections 106B to 106D 106G 1 A person guilty of an offence under section 106B, 106C or 106D is liable on summary conviction— a in England and Wales, to a fine or to…
Section 106H — Regulations under sections 106E and 106F
Regulations under sections 106E and 106F 106H 1 This section makes provision about regulations under sections 106E and 106F. 2 If the regulations contain a reference to a document or any provision of…
Section 107 — Criminal liability for false statements made to obtain allowances.
Criminal liability for false statements made to obtain allowances. 107 1 This section applies only in Scotland. 2 If any person, for the purpose of obtaining any allowance, reduction, rebate or…
Section 107A — Relevant trustees.
Relevant trustees. 107A 1 Subject to the following provisions of this section, anything which for the purposes of this Act is done at any time by or in relation to any one or more of the relevant…
Section 108 — Responsibility of company officers.
Responsibility of company officers. 108 1 Everything to be done by a company under the Taxes Acts shall be done by the company acting through the proper officer of the company or, except where a…
Section 109 — Corporation tax on close company in connection with loans or benefits to participators etc.
Corporation tax on close company in connection with loans or benefits to participators etc. 109 1 The provisions of sections 455 to 459 and 464A and 464B of CTA 2010 (charge of tax in connection with…