[8 Personal return] [8 Notices to file: persons other than trustees]
Taxes Management Act 1970 (1970 c 9) | Legislation

[8  Personal return] [8 Notices to file: persons other than trustees]

[[(1)ÌýÌýÌýÌý 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 income tax for that year,] he may be required by a notice given to him by an officer of the Board—

(a)ÌýÌýÌýÌý to make and deliver to the officer.Ìý.Ìý., a return containing such information as may reasonably be required in pursuance of the notice, and

(b)ÌýÌýÌýÌý to deliver with the return such accounts, statements and documents, relating to information contained in the return, as may reasonably be so required.

[(1)ÌýÌýÌýÌý For the purpose of establishing—

(a)ÌýÌýÌýÌý the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment, and

(b)ÌýÌýÌýÌý the amount payable by the person by way of income tax for the year,

an officer of Revenue and Customs may give the person a notice to file for the year of assessment.]

(1A)ÌýÌýÌýÌý .Ìý.Ìý.

[(1AA)ÌýÌýÌýÌý For the purposes of subsection (1) above—

(a)ÌýÌýÌýÌý the amounts

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