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Updates: Self Assessment: the legal framework

2025

10 October 2025 published amendments

Enquiries into Tax Returns: settlement of an enquiry

Links provided to relevant guidance pages

Enquiries into Tax Returns: penalties for inaccuracies

Link provided to relevant guidance page

Enquiries into Tax Returns: interest, surcharges and penalties

Link provided to relevant guidance page

Claims, Elections and Notices: time limits for claims

Slightly reword in relation to the general time limit for making claims

Self Assessment for partnerships: enquiries into partnership Tax Returns

Updated in relation to partnership enquiries and deeming provisions

9 October 2025 published amendments

Self Assessment: an overview

2nd paragraph updated now refers to SA scheme as it is after 30 years. 3rd paragraph updated Reference to CTSA guide removed and reference to notice to file added.

2022

18 May 2022 published amendments

Payment of tax: balancing payments

reformatted for accessibility

3 May 2022 published amendments

Self Assessment - the legal framework: recent changes

Page archived – Old legacy update page no longer required.

Self Assessment - the legal framework: recent changes

Page archived – Old legacy update page no longer required.

Self Assessment - the legal framework: recent changes

Page archived – Old legacy update page no longer required.

Self Assessment - the legal framework: recent changes

Page archived – Old legacy update page no longer required.

Self Assessment - the legal framework: recent changes

Page archived – Old legacy update page no longer required.

Self Assessment - the legal framework: update index

Page archived – Old legacy update page no longer required.

2021

17 August 2021 published amendments

Enquiries into tax returns: time limits for discovery assessments

Give more detail clarifying the assessing time limits.

Self Assessment tax returns: time limits for Self Assessment procedure

Give more detail clarifying the assessing time limits.

2019

10 April 2019 published amendments

Self Assessment Tax Returns: introduction

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: Personal Tax Returns

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: Self Assessment

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment tax returns: time limits for Self Assessment procedure

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: sanctions against a failure to file a Tax Return: introduction

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: other taxpayer obligations: requirement to keep records on which Return is based

Added information to cover recent changes in regard to Voluntary Returns

Payment of tax: introduction

Added information to cover recent changes in regard to Voluntary Returns

Payment of tax: balancing payments

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment for partnerships: partnership Tax Returns

Added information to cover recent changes in regard to Voluntary Returns