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HMRC internal manual

Labour Provider Guidance

Interventions: compliance routes: Income Tax and Self Assessment

Self Assessment (SA) is applicable to individuals, partnerships, trustees and companies that are required to make a Return. It involves completing a tax return each year to show income and capital gains, (profits on the sale of certain assets), and claim tax allowances or reliefs.

Enquiries can be made into individuals’ returns under S9A TMA 1970 or under S12 TMA 1970 for partnerships.

Further Guidance

Self Assessment - the legal framework Enquiries into returns

Self assessment for partnerships

Self Assessment Manual