Where notices to make personal or trustee returns have been given but returns have not been made by the prescribed filing date, an officer may make a determination, to the best of his information and belief, of (TMA 1970, s. 28C(1)):

the amount chargeable to income tax for the year;

the amount chargeable to capital gains tax for the year;

the amount of income tax payable for the year.

The amounts chargeable to income tax and capital gains tax are deemed to be the net amounts required by the return, and the figure of tax deemed to be the net tax due (TMA 1970, s. 28C(1A)).

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