Updates: Self Assessment: the legal framework
2025
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
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
Payment of tax: balancing payments
reformatted for accessibility
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
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
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
Added information to cover recent changes in regard to Voluntary Returns
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