Taxes Management Act 1970 (Version in vigour from 2024-01-04 to )

Consolidated Text

As Enacted

Cited authorities 81

Cited in

Currency	Unapplied
Coming into Force	04 January 2024

Contenidos

Taxes Management Act 1970
PART I: ADMINISTRATION

1: Responsibility for certain taxes: The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—

2: General Commissioners
2A: General Commissioners: costs and expenses in legal proceedings.
3: Clerk to General Commissioners.
3A: General Commissioners and clerks: indemnity.
4: Special Commissioners.
4A: Deputy Special Commissioners.
5: General and Special Commissioners.
6: Declarations on taking office.

PART II: RETURNS OF INCOME AND GAINS

Income tax

7: Notice of liability to income tax and capital gains tax.
7A: Disregard of certain NRCGT gains for purposes of section 7
8: Personal return.
8ZA: Interpretation of section 8(4A)
8A: Trustee’s return.
8B: Withdrawal by HMRC of notice under section 8 or 8A
8C: Returns so far as relating to capital gains tax
9: Returns to include self-assessment.
9ZA: Amendment of personal or trustee return by taxpayer
9ZB: Correction of personal or trustee return by Revenue
9A: Notice of enquiry
9B: Amendment of return by taxpayer during enquiry
9C: Amendment of self-assessment during enquiry to prevent loss of tax
9D: Choice between different Cases of Schedule D

Corporation tax

10: Notice of liability to corporation tax.
11: Return of profits.
11A: Notice of liability to capital gains tax.
11AA: Return of profits to include self-assessment.
11AB: Power to enquire into return of profits.
11AC: Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.
11AD: Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.
11AE: Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.
12: Information about chargeable gains.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12ZA: Interpretation of sections 12ZB to 12ZN
12ZB: NRCGT return
12ZBA: Elective NRCGT return
12ZC: Single return in respect of two or more non-resident CGT disposals
12ZD: NRCGT returns: grant and exercise of options
12ZE: NRCGT return to include advance self-assessment
12ZF: The “amount notionally chargeable”
12ZG: Cases where advance self-assessment not required
12ZH: NRCGT returns and annual self-assessment: section 8
12ZI: NRCGT returns and annual self-assessment: section 8A
12ZJ: Sections 12ZA to 12ZI: determination of residence status
12ZK: Amendment of NRCGT return by the taxpayer
12ZL: Correction of NRCGT return by HMRC
12ZM: Notice of enquiry
12ZN: Amendment of return by taxpayer during enquiry

Partnerships

12AA: Partnership return.
12AAA: Withdrawal by HMRC of notice under section 12AA
12AB: Partnership return to include partnership statement.
12ABZA: Partnership returns: overseas partners in investment partnerships etc
12ABZAA: Returns relating to LLP not carrying on business etc with view to profit
12ABZB: Partnership return conclusive as to partnership shares
12ABA: Amendment of partnership return by taxpayer
12ABB: Correction of partnership return by Revenue
12AC: Notice of enquiry
12AD: Amendment of partnership return by taxpayer, or referral of dispute, during enquiry
12ADA: AIFM firms
12AE: Choice between different Cases of Schedule D

UK Economic Interest Groupings and European Economic Interest Groupings

12A: UK Economic Interest Groupings and European Economic Interest Groupings.

Records

12B: Records to be kept for purposes of returns.

Voluntary returns

12D: Returns made otherwise than pursuant to a notice

PART III: OTHER RETURNS AND INFORMATION

13: Persons in receipt of taxable income belonging to others.
14: Return of lodgers and inmates.
15: Return of employees' earnings etc.
15A: Non-resident's staff are UK client's employees for section 15 purposes
16: Fees, commissions, etc.
16A: Agency workers.
17: Interest paid or credited by banks, building societies, etc. without deduction of income tax.
18: Interest paid without deduction of income tax.
18A: Other payments and licences etc.
18B: Savings income: regulations about European and international aspects

18C: Regulations under section 18B: provision about “paying agents”

18D: Content of regulations under section 18B: supplementary provision

18E: Interpretation of sections 18B to 18D: “prescribed” etc

19: Information for purposes of charge on profits of UK property businesses or under Schedule A.
Production of accounts, books and other information

19A: Power to call for documents for purposes of certain enquiries.
20: Power to call for documents of taxpayer and others.
20A: Power to call for papers of tax accountant.
20B: Restrictions on powers under section 20A.
20BA: Orders for the delivery of documents.
20BB: Falsification etc. of documents.
20C: Entry with warrant to obtain documents.
20CC: Procedure where documents etc. are removed.
20D: Interpretation of ss.20 to 20C.
21: Stock jobbers’ transactions.

Surtax

22: Additional particulars for surtax.
23: Power to obtain copies of registers of securities.
24: Power to obtain information as to income from securities.

Chargeable gains

25: Issuing houses, stockbrokers, auctioneers, etc.
26: Nominee shareholders.
27: Settled property.
28: Non-resident companies and trusts.

PART 3A: REFERRAL OF QUESTIONS DURING ENQUIRY

28ZA: Referral of questions during enquiry

28ZB: Withdrawal of notice of referral

28ZC: Regulations with respect to referrals
28ZD: Effect of referral on enquiry

28ZE: Effect of determination

PART IV: ASSESSMENT AND CLAIMS

28A: Completion of enquiry into personal or trustee return ...

28AA: Amendment of return of profits made for wrong period.
28AB: Provisions supplementary to section 28AA.
28B: Completion of enquiry into partnership return

28C: Determination of tax where no return delivered.

28D: Determination of corporation tax where no return delivered.
28E: Determination of corporation tax where notice complied with in part.
28F: Corporation tax determinations: supplementary.
28G: Determination of amount notionally chargeable where no NRCGT return delivered
28H: Simple assessments by HMRC: personal assessments

28I: Simple assessments by HMRC: trustees

28J: Power to withdraw a...

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