[28H Simple assessments by HMRC: personal assessments]
Taxes Management Act 1970 (1970 c 9) | Legislation

[28H  Simple assessments by HMRC: personal assessments]

[(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 the assessment is made, the person is not excluded by subsection (2) in relation to that year.

(2)     Subsection (1) does not apply to a person at any time in relation to that year of assessment if—

(a)     the person has delivered a return under section 8 for that year, or

(b)     the person is at that time subject to a requirement to make and deliver such a return [imposed] by virtue of a notice [to file] under section 8.

but nothing in this subsection prevents HMRC from giving

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