Policy paper

Income Tax: simple assessment

This applies to individuals and trusts with straightforward Income Tax or Capital Gains Tax affairs.

Documents

Draft clause 71

Draft explanatory notes clause 71

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Details

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.

Published 9 December 2015