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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Legislation Index

Legislation Index

Act / Section Description
   

ICTA 1988

Section 34 Explains calculation of interest for Statutory Instalment Arrangements (SIAs)
   
Section 96 Relief for fluctuating profits of farming or market gardening - time limits and conditions
Section 108 Claims to carry back post - cessation receipts - time limits and conditions
Section 380 / 381 Relief for trading losses - time limit and conditions
Sections 534 / 537A / 538 Spreading of literary and artistic profits - time limit and conditions
Section 574 Relief against Income Tax for losses on unquoted shares in a trading company - time limits and conditions
Section 641 Relief for personal pension contributions - time limits and conditions

FA 1994 - Chapter III

Section 178 Personal and trustee’s returns
   
Section 179 Returns to include self assessment
Section 184 Partnership return
Section 185 Partnership return to include self assessment

TCGA 1992

Section 62 Carry back of capital gains losses sustained in the year of death
   
Section 202 Carry back of capital gains loss arising on the expiry or termination of a mineral lease or agreement
Section 280 / 281 Explains calculation of interest for Statutory Instalment Arrangements (SIAs)

TMA 1970

Extra Statutory Concession A17
Obsolete  Explains calculation of interest for Executors etc where a taxpayer dies before the due date of tax
Replaced by Schedule 53, part 2, section 12 Finance Act 2009     
     
  Section 28C(1) Explains when a Revenue Determination applies
  Section 28C(1A) Explains who can raise a Revenue Determination and in what amounts. The amount of the Revenue Determination must be made ‘to the best of information and belief’
  Section 28C(2) Provides for a notice to be served on the taxpayer and that the notice must state the date it is issued
  Section 28C(3) Explains that a Revenue Determination shall have the effect of a self assessment until it is superseded by the taxpayer’s self assessment
  Section 28C(4) Explains that where during the course of the proceedings the Revenue Determination is superseded by a self assessment the proceedings may continue to recover the amount shown in the self assessment
  Section 28C(5) Details that a Revenue Determination can only be raised before the end of 5 years from the filing date and that a self assessment can only supersede a Revenue Determination before the end of 12 months from the date of the Revenue Determination
  Section 28C(6) Defines the meaning of ‘filing date’
  Section 29 Provides for recovery of an amount or further amount, in order to make good the loss of tax due to fraud or negligence
  Section 30 Provides for recovery of an amount of tax that has been repaid to a person incorrectly
  Section 33 Relief for error or mistake in a self assessment
  Section 42(3A)(d) Explains calculation of interest where reliefs and deductions are carried back to an earlier year
  Section 42(9) Supplementary claims where the taxpayer made an error in the original claim
  Section 59A(1) Explains who is expected to make payments on account
  Section 59A(2) Explains how payments on account are calculated and when they are due
  Sections 59A(3) and 59A(4) Provide for a taxpayer to make a claim to adjust payments on account
  Section 59A(5) Provides for adjustments to be made, for example by repayment, where payments on account are amended
  Section 59A(6) Details the penalties that can be applied where the taxpayer makes a fraudulent or negligent claim
  Section 59A(7) Provides for normal recovery action to be taken for payments on account
  Section 59A(8) Defines income deducted at source (and assists with the understanding of S59 (1))
  Section 59A(9) Allow a direction to be given that payments on account are not due for a particular year
  Section 59B(1) Explains how the balancing payment is calculated
  Section 59B(2) Explains that income deducted at source is taken into account when calculating the balancing payment
  Section 59B(3) Provides for the balancing payment due date to be deferred to 3 months after the issue of the return in cases where the Revenue delayed issuing the return
  Section 59B(4) Explains that, excepting the circumstances at 59B(3), the balancing payment due date is on or before 31 January following the year of assessment
  Section 59B(5) Provides that the balancing payment can be amended and describes when the amended amounts are due and payable
  Section 59B(6) Explains the due date where tax is due by virtue of an assessment
  As modified by Schedule 21 FA1995 Describes the rules for creating 1996-97 payments on account from 1995-96 Revenue assessments
  Section 59C(1) A fixed penalty or surcharge will arise on tax paid late
  Section 59C(2) The initial surcharge is 5% of any tax unpaid 28 days after the balancing payment due date
  Section 59C(3) A further surcharge of 5% arises on any tax still unpaid 6 months after the balancing payment due date
  Section 59C(4) No surcharge is due if a penalty is determined for the same liability
  Section 59C(5) Surcharge is imposed by a formal notice served on the taxpayer
  Section 59C(6) Interest is paid on unpaid surcharge
  Section 59C(7) to 59C(9) Appeals against the imposition of surcharge
  Section 59C(10) Inability to pay is not a reasonable excuse and not grounds for an appeal
  Section 59C(11) Provides the Board with discretionary power to mitigate surcharge
  Section 86 Explains calculation of interest for Statutory Instalment Arrangements (SIAs). Note: This has effect on SA interest up to, and including, 30 October 2011
  Section 86(1)(a) Provides the relevant date for the calculation of interest for 1st and 2nd payment on account 1996-97 onwards. Note: This has effect on SA interest up to, and including, 30 October 2011
  Section 86(1)(b) Provides the relevant date for the calculation of interest for 1996-97 onwards balancing payment. Note: This has effect on SA interest up to, and including, 30 October 2011
  Section 86(2) with Section 86(1)(a) or 86(1)(b) Provides the relevant date for the calculation of interest for repairs and taxpayer amendments to returns. Note: This has an effect on SA interest up to, and including, 30 October 2011
  Section 93(1) (a) + (b) Explains that this Section applies where a taxpayer is required by a notice to deliver a return and fails to comply with the notice
  Section 93(2) States the taxpayer will be liable to a penalty of £100
  Section 93(3) Explains that a taxpayer can also be liable for daily penalties not exceeding £60 per day
  Section 93(4) (a) + (b) Explains that if the taxpayer’s failure to comply with the notice (to file a return) continues after 6 months and no applications for daily penalties have been made in that 6 month period, a further £100 penalty can be applied
  Section 93(5) States that if the failure continues after 12 months after the filing date and there would have been a liability to tax shown in the return, the taxpayer will be liable to a penalty not exceeding the liability to tax which would have been shown
  Section 93(6) States a daily penalty cannot be imposed after the failure (to file) has been remedied
  Section 93(7) Explains that penalties are reduced (capped) to the amount unpaid at the filing date where this is less than the amount of the fixed penalty
  Section 93(8) Explains that the Commissioners can either confirm the penalty or set it aside
  Section 93(9) Defines the meaning of ‘liability to tax’ which would have been shown in the return
  Section 93(10) Defines the meaning of the ‘filing date’ and ‘period of default’
  Section 93A(1) (a) + (b) Applies where a partner is required by a notice to deliver a return but fails to comply with the notice
  Section 93A(2) States that each partner will be liable to a penalty of £100
  Section 93A(3) Explains that each partner can also be liable for daily penalties not exceeding £60 per day
  Section 93A(4) (a) + (b) Explains that if the representative partner’s failure to comply with the notice continues after 6 months and no applications for daily penalties have been made in that 6 month period, a further £100 penalty can be charged to each partner
  Section 93A(5) States a daily penalty cannot be imposed after the failure (to file a return) has been remedied
  Section 93A(6) (a) (b) + (c) States the rules for appealing against the penalty
  Section 93A(7) Explains that the Commissioners can either confirm the penalties or set them aside
  Section 93A(8) Defines certain terms used in this section
  Section 103A Provides the relevant date for the calculation of interest for penalty notices
  Schedule 1B General provisions governing claims for relief involving two or more years

Schedule 3A - (Electronic Lodgement Service)

Part I Tax Returns - General The basic rule
   
Part II Tax Returns - General Documents supporting certain tax returns
Part III The Conditions Approved persons
Part IV Hard Copies of Information Transmitted Provisions about making of hard copies
Part V Status of Information Exercise of powers

Tax credit / under-deduction under PAYE: The Income Tax (Pay As You Earn) Regulations 2003

SI 2003/2682

Note: ‘Regulation’ is abbreviated to ‘Reg’

Reg 72(1), (2), (3), (5), (6) HMRC direction to recover from employee tax not deducted (in good faith) by employer
   
Reg 72(1), (2), (4), (5), (6) HMRC direction to recover from employee tax not deducted (wilfully) by employer
Reg 72(7), (8) Interest on tax due from employee
Reg 80(1), (2) HMRC power to make and issue determination
Reg 80(3) Restriction on making determinations
Reg 81(1) - (5) HMRC authority to collect tax determined from employee
Reg 81(6), (7) HMRC authority to recover interest on determined tax collectible from employee
Reg 82(1) Provisions for charging interest
Reg 82(4) Interest not chargeable on employer if direction given for related tax to be recovered from employee
Reg 185; 188; Schedule 1 (25) Repayment of overpayments and recovery of underpayments

FA 2008

Section 130 HMRC powers to make set-off (England, Wales & NI)
   
Section 131 No set-off where insolvency procedure applied
Section 133 Set-off where right to be repaid has been transferred (assigned)

FA 2009

Schedule 53, part 2, section 12 Explains calculation of interest for Executors etc where a taxpayer dies before the due date of tax
   
Section 101 Explains calculation of interest for Statutory Instalment Arrangements (SIAs)

Provides the relevant date for the calculation of interest for 1st and 2nd payment on account

Provides the relevant date for the calculation of interest for balancing payments, and

Provides the relevant date for the calculation of interest for repairs and taxpayer amendments to returns, from 31 October 2011 onwards