If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
This legislation provides a new power to allow HM Revenue and Customs to make an assessment of a person’s Income Tax or Capital Gains Tax liability without the person first being required to complete a Self Assessment tax return.