[12D Returns made otherwise than pursuant to a notice]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Voluntary returns]

[12D  Returns made otherwise than pursuant to a notice]

[(1)     This section applies where—

(a)     a person delivers a purported return (“the relevant return”) under section 8, 8A or 12AA (“the relevant section”) for a year of assessment or other period (“the relevant period”),

(b)     no notice under the relevant section has been given to the person in respect of the relevant period, and

(c)     HMRC treats

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