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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Assessments: non SA assessing: legislation

Some type of assessments are made by specialist teams

  • Certain special assessments under the pension schemes legislation which applied before 6 April 2006
  • Determinations under Regulation 13 of the Income Tax (Construction Industry Scheme) Regulations 2005

Other special assessments can be made in any office

The following table sets out the relevant legislation and the circumstances in which you may need to make an assessment under that legislation. These legislation names will appear as options in the form SEES 310(Z).

Legislation for print on assessment Explanation
   
Assessment under Section 963 Income Tax Act 2007  
  Section 963 provides for the collection of income tax in respect of payments from which a person, other than a UK resident company, is required to deduct a sum representing income tax.

It covers a wide range of circumstances in which tax has to be deducted including | |   | * Certain payments of interest made by local authorities (raised by Local Compliance Public Bodies)
 
Note: HMRC raise special assessments against local authorities for the collection of tax from interest payments relating to national non-domestic rate refunds and other areas where interest is paid to non-corporate bodies. All of these assessments are now centralised in Local Compliance Public Bodies, Euston Tower, London. You must not attempt to raise this type of assessment | |   | * Annual payments made by persons other than individuals | |   | * Patent royalties | | Assessment under Section 235 Income Tax Act 2007

  Section 235 provides for assessments to be made to withdraw or reduce relief under the Enterprise Investment Scheme (EIS relief)
  Assessment under Section 374A Income and Corporation Tax Act 1988
  Assessment to recover excess MIRAS relief obtained from 2 May 1995 where, in accordance with RE547, you have told a borrower that an assessment will be made because the borrower had never been a ‘qualifying borrower’ (see RE511) or the interest had never been ‘relevant loan interest’ (see RE512)
  Assessment under Section 375 Income and Corporation Tax Act 1988
  Assessment to recover excess MIRAS relief obtained from 2 May 1995, where in accordance with RE547, you have told a borrower that an assessment will be made because the borrower has ceased to be a ‘qualifying borrower’ (see RE511) or the interest had ceased to be ‘relevant loan interest’ (see RE512)

Note: It is also possible to make special assessments under the following legislation, but these are not very common. For these assessments, you will have to enter the legislation in the free format text option on the SEES 310(Z) and identify the interest rules that apply.

Legislation for print on assessment Explanation
   
Assessment under Section 252(1) Income and Corporation Taxes Act 1988 Assessment to recover excess set off of tax credit
Assessment under Section 272 Income and Corporation Taxes Act 1988 Assessment to recover excess life assurance relief
Assessment under Paragraph 6 Schedule 14 Income and Corporation Taxes Act 1988 Assessment to recover excessive life assurance relief given under section 266 ICTA