Returns

Accompanying payment of VAT

Commentary – VAT Reporter ¶55-400

Accountants wilful default, misleading information

Case Law – Pleasants v. Atkinson (H.M. Inspector of Taxes). [1987] BTC 585

Accounting for tax

Legislation/Regulatory – FA94 s. 54

Accounting period

Commentary – VAT Reporter ¶55-000

Accurate

Commentary – VAT Reporter ¶100

Acquisitions from other member states

Commentary – VAT Reporter ¶55-200 ; VAT Reporter ¶64-400 ; VAT Reporter ¶64-580

Agents

Commentary – Tax Reporter ¶192-960 ; 6.3

Allotment of shares, capital duty

Case Law – J. Rothschild Holdings plc v. Inland Revenue Commissioners; R. v. Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc (No. 2). [1988] BTC 8,008

Amendment and adjustment, appeal against input tax credit

Case Law – Infinity Distribution Ltd (in administration) v Revenue and Customs Commissioners. [2010] BVC 880

Amendments to

Capital losses set against income

Case Law – Rigby v Jayatilaka (HM Inspector of Taxes). [2000] BTC 76

Loss or profit, credibility of revised return

Case Law – Ferriby Construction Ltd v. R & C Commrs (2007) Sp C 635

Annual accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 50(2)(b)

Annual CIS36

Commentary – 1.4

Annual payments

Commentary – Essential Tax Companion ¶1365

Annual, bad debt relief

Commentary – VAT Reporter ¶18-991

Assessment to be made in accordance with

Legislation/Regulatory – OTA75 Sch. 2, para. 11(1)

Attorneys, completion of forms

Legislation/Regulatory – SP A13

Auctioneers, taxable income belonging to others

Case Law – Fawcett (HM Inspector of Taxes) v. Special Commissioners and Lancaster Farmers Auction Mart Ltd. [1997] BTC 24

Average price ascertained by reference to

Legislation/Regulatory – OTA75 Sch. 2, para. 14(6)

Bank payroll tax

Legislation/Regulatory – FA2010 Sch. 1, para. 18-23

Barrister concerned in making a settlement

Legislation/Regulatory – IHTA84 s. 218(1)

Breach of regulations, penalty

Commentary – VAT Reporter ¶60-580

British Gas Corporation, gas sold to

Legislation/Regulatory – OTA75 s. 10(4)

Calculation of

Legislation/Regulatory – SI 1995/2518 reg. 39

Capital allowances, claims for

Fixtures

Legislation/Regulatory – CAA2001 s. 202, 203

Generally

Legislation/Regulatory – CAA2001 s. 3

Capital gains tax

Annual exempt amount

Legislation/Regulatory – TCGA92 s. 3A

Exclusions

Commentary – Essential Tax Companion ¶1690

Failure to make

Legislation/Regulatory – TMA70 s. 93

Generally

Commentary – Essential Tax Companion ¶1680 ; Essential Tax Companion ¶1690 ; Tax Reporter ¶180-450

Individuals

Commentary – Essential Tax Companion ¶1690

Information required

Commentary – Essential Tax Companion ¶1700

Notice of liability

Commentary – Essential Tax Companion ¶1280 ; Essential Tax Companion ¶1685

Notice of liability to tax

Legislation/Regulatory – TMA70 s. 7

Partnerships

Commentary – Essential Tax Companion ¶1690

Self-assessment

– see also Self-assessment

Commentary – Essential Tax Companion ¶1690

Cash accounting scheme

– see Cash accounting scheme

Charitable payroll deduction schemes

Legislation/Regulatory – SI 1986/2211 reg. 9-12

Charities

Commentary – Tax Reporter ¶815-840

Checklist: preparing and sending return

Commentary – VAT Reporter ¶55-202

Child trust funds

Legislation/Regulatory – SI 2004/1450 reg. 32

Claims

– see also Claims for reliefs and allowances

Generally

Legislation/Regulatory – SGCA2017 Sch. 2, para. 18

Claims for credit

Legislation/Regulatory – SI 1996/1527 reg. 19

Claims not included in

– see Claims for reliefs and allowances

Class 1 contributions

Annual returns

– see Annual returns

Employment intermediaries, quarterly returns

Commentary – Tax Reporter ¶1040-350

Generally

Commentary – Tax Reporter ¶1040-000

Real time information

– see Real time information (RTI)

Collection of VAT

Commentary – VAT Reporter ¶5-300

Commissions

Legislation/Regulatory – FA88 s. 124(2)

Companies

Amendment and correction of

Commentary – Tax Reporter ¶191-335–Tax Reporter ¶191-385 ; Essential Tax Companion ¶2260

Case Law – Ferriby Construction Ltd v. R & C Commrs

Charities

Commentary – Tax Reporter ¶815-840

Claims and elections included in

Commentary – Essential Tax Companion ¶2260

Conclusiveness of

Commentary – Essential Tax Companion ¶2260

Contents

Commentary – Tax Reporter ¶181-100

HMRC Guidance – CTM93240 ; CTM93250 ; CTM93280 ; CTM93290

Date for filing

Commentary – Tax Reporter ¶181-075

Delivery of

Commentary – Tax Reporter ¶181-150

Determinations and assessment by HMRC

Commentary – Essential Tax Companion ¶2360

Determinations where no return delivered

Commentary – Tax Reporter ¶184-025

Distributions

Commentary – Essential Tax Companion ¶33100 ; Tax Reporter ¶747-100–Tax Reporter ¶747-300

Documents, responsibility for

Commentary – Tax Reporter ¶182-220

Electronic communications

Legislation/Regulatory – SI 2003/282

Electronic filing

Commentary – Tax Reporter ¶181-150 ; Essential Tax Companion ¶2265

Enquiries

– see Enquiries

Enquiries, time-limit for

Commentary – Essential Tax Companion ¶2260

Filing date

Commentary – Essential Tax Companion ¶2260

Including a self-assessment

Commentary – Essential Tax Companion ¶2260

Income tax

Commentary – Essential Tax Companion ¶2375

Income tax, Form CT61 procedure

Commentary – Tax Reporter ¶194-900

Information required

Commentary – Essential Tax Companion ¶2260

Mistakes in

Commentary – Tax Reporter ¶191-335–Tax Reporter ¶191-385

Case Law – Ferriby Construction Ltd v. R & C Commrs

Notice requiring delivery

Commentary – Tax Reporter ¶181-050

HMRC Guidance – COM23110

Online filing of corporation tax

Commentary – Tax Reporter ¶815-840

Period of

Commentary – Tax Reporter ¶181-125

Records

Commentary – Tax Reporter ¶182-100–Tax Reporter ¶182-220

HMRC Guidance – EM4650

Records to be preserved

Commentary – Essential Tax Companion ¶2270

Companies allotment of shares

Legislation/Regulatory – CA2006 s. 555-557

Company share option plans

Commentary – Tax Reporter ¶467-680

Construction industry scheme

Commentary – Tax Reporter ¶283-050 ; Tax Reporter ¶283-930

Construction industry tax deduction scheme

Commentary – Essential Tax Companion ¶6450

Content

Legislation/Regulatory – SI 2001/838 reg. 5

Convention for describing an accounting period

Commentary – VAT Reporter ¶55-200

Corporation tax filing deadlines

Commentary – Hardman's Tax Rates and Tables ¶2-190

Correction of errors

Legislation/Regulatory – SI 1994/1774 reg. 13

Correction of errors in

Legislation/Regulatory – SI 2002/761 reg. 27

Corrections to

Legislation/Regulatory – SI 2001/838 reg. 26-28

Credit claims

Legislation/Regulatory – SI 1994/1774 reg. 18

Damage

Legislation/Regulatory – TMA70 s. 112

Deadline for receipt of

Commentary – VAT Reporter ¶55-200

Death or incapacity: return period ends

Commentary – VAT Reporter ¶43-872 ; VAT Reporter ¶55-000

Deductions of tax at source

Building societies and deposit-takers

Commentary – Tax Reporter ¶124-500–Tax Reporter ¶124-800

Companies

Commentary – Tax Reporter ¶124-500–Tax Reporter ¶124-800

Individuals

Commentary – Tax Reporter ¶125-000–Tax Reporter ¶125-100

Trustees and others

Commentary – Tax Reporter ¶125-000–Tax Reporter ¶125-050

Demergers

Legislation/Regulatory – CTA2010 s. 1095, 1096

Deposit-takers and building societies

– see Deposit-takers

Designated (listed) avoidance scheme, notification

Commentary – VAT Reporter ¶55-200

Destruction

Legislation/Regulatory – TMA70 s. 112

Determination of tax where no returns delivered

Legislation/Regulatory – TMA70 s. 28C, Sch. 1AB, para. 3A

Determinations of tax where no return delivered, right of appeal

Case Law – Bartram v Revenue and Customs Commissioners. [2012] BTC 1,614

Disclosure of errors

Commentary – VAT Reporter ¶100

Dispatches to other member states

Commentary – VAT Reporter ¶64-580

Disposal receipts

Legislation/Regulatory – OTA83 s. 10

Documents and information required for determining accuracy of

Case Law – Low v. R & C Commrs (2005) Sp C 510

Due dates, extension

Application

Commentary – VAT Reporter ¶55-500

Generally

Commentary – VAT Reporter ¶55-500

Interaction with annual accounting

Commentary – VAT Reporter ¶55-500

Withdrawal

Commentary – VAT Reporter ¶55-600

Duty to make return

Legislation/Regulatory – LBTTSA13 s. 29

Electronic communications

– see Electronic communications

Electronic delivery

– see Electronic communications

Electronic lodgement

Applicable returns

Legislation/Regulatory – TMA70 Sch. 3A, para. 2

Approved manner of transmission

Legislation/Regulatory – TMA70 Sch. 3A, para. 5

Approved persons

Legislation/Regulatory – TMA70 Sch. 3A, para. 4

Basic rule

Legislation/Regulatory – TMA70 Sch. 3A, para. 1

Content of transmission

Legislation/Regulatory – TMA70 Sch. 3A, para. 6

Documents supporting returns

Legislation/Regulatory – TMA70 Sch. 3A, para. 3

Generally

Legislation/Regulatory – FA95 s. 153, Sch. 28 ; SP 1/97

Hard copies, provisions

Legislation/Regulatory – TMA70 Sch. 3A, para. 8

Information, exercise of powers

Legislation/Regulatory – TMA70 Sch. 3A, para. 10

Procedure for accepting transmissions

Legislation/Regulatory – TMA70 Sch. 3A, para. 7

Proceedings

Legislation/Regulatory – TMA70 Sch. 3A, para. 11

Electronic services supplied in member states, special accounting scheme

– see Electronically-supplied services

Electronic submission

– see Electronic returns

Electronically-supplied services

– see Electronically-supplied services

Email reminder to submit return

Commentary – VAT Reporter ¶55-200

Employee share schemes, electronic communications

Legislation/Regulatory – DIRECTNS 4/4/07 ; SI 2007/792

Employees

Commentary – Tax Reporter ¶180-300

End of voyage period

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 24

End of year by employer

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 22, 23

Enquiries

– see Enquiries

Enquiries into repayment returns

Commentary – VAT Reporter ¶55-420

Enterprise management incentives

Commentary – Tax Reporter ¶466-920

Entertainers and sportsmen

Legislation/Regulatory – SI 1987/530 reg. 9

Entertainers and sportsmen withholding tax

Commentary – Tax Reporter ¶281-350

Entries on

Commentary – CGT and the Private Residence ¶100-705

Error correction

Generally

Case Law – Customs and Excise Commissioners v. Nomura Properties Management Services. [1994] BVC 126

Time limit

Case Law – Capital Accommodation (London) Ltd (in liquidation) v Revenue and Customs Commissioners. [2012] BVC 1,780

Error or mistake in pre-1 April 2010

Commentary – Tax Reporter ¶191-160

Case Law – Arranmore Investment Co. Ltd. v. Commissioners of Inland Revenue Carnalea Investment Co. Ltd. v. Commissioners of Inland Revenue ; CARRIMORE SIX WHEELERS, LTD. v. COMMISSIONERS OF INLAND REVENUE ; Cenlon Finance Co., Ltd. v. Ellwood (H.M. Inspector of Taxes) Ellwood (H.M. Inspector of Taxes v. Cenlon Finance Co., Ltd. Tableau Holdings, Ltd. v. Williams (H.M. Inspector of Taxes) Williams (H.M. Inspector of Taxes) v. Tableau Holdings, Ltd. ; Grafton Ltd v IR Commrs ; ROSE SMITH & CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE ; Thompson v IR Commrs

Error or mistake, claim for relief

Case Law – Eagerpath Ltd v Edwards (HM Inspector of Taxes). [2001] BTC 12

Errors

Correction

– see also Error correction

Legislation/Regulatory – SI 1995/2518 reg. 34 ; VATA94 Sch. 11, para. 2(10)

Generally

Commentary – VAT Reporter ¶55-202

Penalties

– see Penalties

Errors in

– see Penalties

Errors in, penalties

Legislation/Regulatory – FA2008 s. 122

Estates in administration

Commentary – Tax Reporter ¶365-575

HMRC Guidance – TSEM7410

Estimates

Commentary – VAT Reporter ¶55-212

Ethane used for petrochemical purposes

Legislation/Regulatory – FA82 Sch. 18

Euro, unacceptable

Commentary – VAT Reporter ¶55-200

European Economic Interest Groupings

Legislation/Regulatory – TMA70 s. 12A

European Economic Interest Groupings (EEIGs)

Commentary – Essential Tax Companion ¶1355

EVAT

– see EVAT returns

Failure to deliver

Penalties

– see Penalties

Reasonable excuse, reliance on accountants

Case Law – Jeffers & Ors [2010] TC 00337

Failure to make

Assessment

Legislation/Regulatory – VATA94 s. 73

Default surcharge

– see Default surcharge

Penalties

– see Penalties

Personal representatives

Legislation/Regulatory – VATA94 s. 73(5)

Failure to make, penalties

Legislation/Regulatory – FA2004 s. 295(5)-(9) ; FA2013 Sch. 50, para. 2-9 ; IHTA84 s. 245

Failure to submit

Commissioner's power to assess

Legislation/Regulatory – FA94 s. 56

Continuing penalty

Case Law – Grice v. Needs and Hale. (1979) 1 BVC 298

Default surcharge

– see Default surcharge

Evasion of tax

Commentary – VAT Reporter ¶59-755

Generally

Commentary – VAT Reporter ¶55-600

Mareva injunction, material non-disclosure of facts

Case Law – Customs and Excise Commissioners v. Smith & Ors. (1988) 3 BVC 335

Nil liability

Case Law – Keogh v. Gordon. (1977) 1 BVC 143

Penalties

Commentary – VAT Reporter ¶55-600

Security, request by commissioners

Case Law – (1985) 2 BVC 205,386

Withholding credit

Legislation/Regulatory – FA94 s. 55(4)

False claims, penalties

Legislation/Regulatory – FA96 Sch. 5, para. 16

Fees

Legislation/Regulatory – FA88 s. 124(2)

Fictitious

Case Law – Okolo v Revenue and Customs Commissioners. [2013] BTC 1,501

Final

Commentary – VAT Reporter ¶55-200

Form of

Legislation/Regulatory – IHTA84 s. 257 ; OTA75 Sch. 2, para. 2(4), 5(3) ; SP 5/87 ; TMA70 s. 113

Form VAT 1

Handling

Commentary – VAT Reporter ¶55-202

Output tax (Box 1)

Commentary – VAT Reporter ¶55-202

Reclaimed input tax in the accounting period (Box 4)

Commentary – VAT Reporter ¶55-202

Value of goods acquired from other member states (Box 9)

Commentary – VAT Reporter ¶55-202

Value of inputs (Box 7)

Commentary – VAT Reporter ¶55-202

Value of outputs (Box 6)

Commentary – VAT Reporter ¶55-202

Value of supplies of goods to other member states (Box 8)

Commentary – VAT Reporter ¶55-202

VAT due on acquisitions from other member states (Box 2)

Commentary – VAT Reporter ¶55-202

Form, obtaining

Commentary – VAT Reporter ¶55-200

Fraudulent or negligent delivery

Case Law – Khan v. General Commissioners for First East Brixton and Inland Revenue Commissioners. Ather v. General Commissioners for First East Brixton and Inland Revenue Commissioners. [1986] BTC 308

Furnished by post, non-delivery

Commissioners' liability to pay repayment supplement

Case Law – Richard Costain Ltd. (No. 2). (1988) 3 BVC 802

Generally

Case Law – Hayman v. Griffiths & Anor.; Walker v. Hanby. (1987) 3 BVC 101

Furnishing to address other than VAT Central Unit

Commentary – VAT Reporter ¶55-200

General provisions

Legislation/Regulatory – FA2001 s. 25 ; SI 2002/761 reg. 6, 7

Generally

Capital gains tax

Commentary – Tax Reporter ¶180-010

Generally

Commentary – CGT and the Private Residence ¶100-700 ; Tax Reporter ¶180-000 ; VAT Reporter ¶55-200

Income tax

Commentary – Tax Reporter ¶180-010

Notice requiring return

Commentary – Tax Reporter ¶180-015

Groups of companies

Commentary – VAT Reporter ¶43-453 ; VAT Reporter ¶55-200

HMRC to

Legislation/Regulatory – SI 2001/1004 reg. 80 ; SSCBA92 Sch. 1, para. 7B

Holding copies on VAT file

Commentary – VAT Reporter ¶170

Holding required document as evidence for input tax

Commentary – VAT Reporter ¶55-200

Inaccurate or incomplete information, penalty

– see Inaccurate or incomplete information penalty

Inclusion of transactions not passed through business' cash book

Commentary – VAT Reporter ¶105

Income tax

Failure to make

Legislation/Regulatory – TMA70 s. 93

Notice of liability to tax

Legislation/Regulatory – TMA70 s. 7

Self-assessment

– see Self-assessment

Incomplete/incorrect

Commissioners' power to assess tax due

Case Law – Commissioners of Customs & Excise v. Holvey. (1977) 1 BVC 136

Failure to include notice of assessment in written pleadings

Case Law – (1985) 2 BVC 200,077

Retail scheme

Case Law – Courage Ltd. [1993] BVC 503

Incomplete/incorrect, commissioner's power to assess

Legislation/Regulatory – FA94 s. 56(1)

Incorrect, negligent delivery

Appeal against award of penalties

Case Law – Lear v. General Commissioners for Leek and I.R. Commrs. [1986] BTC 459

Reduction of maximum penalties imposed

Case Law – Brodt v. General Commissioners for Wells & Inland Revenue Commissioners. [1987] BTC 186 ; Jolley v. General Commissioners of Income Tax for Bolton and Inland Revenue Commissioners. [1986] BTC 322

Incorrectly recording VAT payable creating debt

Case Law – Chamberlin v Revenue and Customs Commissioners. [2010] BVC 892 ; Revenue and Customs Commissioners v Chamberlin. [2011] BVC 162

Individual savings accounts (ISAs)

Legislation/Regulatory – SI 1998/1870 reg. 26, 27, 31

Individuals

– see Self-assessment returns

Information to be included

Legislation/Regulatory – OTA75 Sch. 2, para. 2(2), (2A)

Insolvency

Commentary – VAT Reporter ¶55-240

Investigations

– see Investigations

Investment gold

Legislation/Regulatory – SI 1995/2518 reg. 33B

Late

– see also Penalties

Default surcharge

– see Default surcharge; Late filing of return

Payment

– see Late payment of VAT

Repayments and supplements

Commentary – VAT Reporter ¶55-600

VAT inspections

Commentary – VAT Reporter ¶55-600

Withdrawal of extended due date

Commentary – VAT Reporter ¶55-600

Late filing, reasonable excuse

Case Law – B&J Shopfitting Services [2010] TC 00390 ; Chalk [2010] TC 00338 ; Express Agency [2010] TC 00368 ; Haque [2010] TC 00394 ; SKG (London) Ltd [2010] TC 00282

Late, default surcharge

– see Default surcharge

Lloyd's underwriters

– see Lloyd's underwriters

Local authorities and similar bodies

Commentary – VAT Reporter ¶51-345

Loss of

Legislation/Regulatory – TMA70 s. 112

Low income and pensioners

Commentary – Tax Reporter ¶180-300

Machine games duty

Paid electronically

Commentary – Essential Tax Companion ¶77220

Penalties

Commentary – Essential Tax Companion ¶77220

Making

Legislation/Regulatory – SI 1994/1774 reg. 12

Making of

Legislation/Regulatory – SI 1995/2518 reg. 25 ; SI 1996/1527 reg. 11 ; VATA94 Sch. 11, para. 2(1)

Managed and composite service companies

Commentary – Tax Reporter ¶408-500

Mandatory online filing

Commentary – 18.3.1

Manufactured overseas dividends

Legislation/Regulatory – SI 1993/2004 reg. 11(2)

Market value determined on monthly basis

Legislation/Regulatory – FA2008 s. 106 ; FA87 s. 62

Meaning

Legislation/Regulatory – SI 1994/1774 reg. 2(1) ; TMA70 s. 118(1)

Misdeclarations

Correction

Commentary – VAT Reporter ¶100

Disclosure

Commentary – VAT Reporter ¶100

Penalties

– see Misdeclaration penalty; Repeated misdeclaration penalty

Monthly

Activation method

Commentary – 2.4.2

Deadlines for submission

Commentary – 2.4.4 ; 9.3

Deemed contractors

Commentary – 2.4.7

Errors

Commentary – 2.4.7

Excluded payments

Commentary – 2.4.7

Exemption from submission

Commentary – 2.4.5

Export company

Commentary – VAT Reporter ¶55-214

First online return details required

Commentary – 2.4.3

Generally

Commentary – VAT Reporter ¶43-175 ; VAT Reporter ¶55-214 ; VAT Reporter ¶55-410 ; VAT Reporter ¶55-600

Methods of submission

Commentary – 2.4.1

Nil returns

Commentary – 2.4.5 ; 9.4

Online

Commentary – 2.4.1

Paper returns (up to April 2016)

Commentary – 2.4.1 ; 2.4.6

Quarterly payments

Commentary – 2.4.7

Time of

Commentary – 2.4.7

Monthly, export company set up by manufacturing group

Case Law – Philips Exports Ltd v. Customs and Excise Commissioners. (1990) 5 BVC 71 ; Philips Exports Ltd. (1989) 4 BVC 727

MOSS return

Commentary – VAT Reporter ¶55-200

National Insurance contributions

– see National Insurance contributions (NICs)

New means of transport

Information needed for VAT to be applied

Legislation/Regulatory – Dir. 2006/112 art. 254, 259

Rules

Legislation/Regulatory – Dir. 2006/112 art. 258

Nil returns

'evidence of facts', justifying new assessments

Case Law – (1984) 2 BVC 200,025

Generally

Case Law – Keogh v. Gordon. (1977) 1 BVC 143

Nominated transactions

Legislation/Regulatory – OTA75 Sch. 2, para. 2(3A)

Non-delivery, penalties for

Legislation/Regulatory – OTA75 Sch. 2, para. 3(1), 6(1)

Non-resident returns

Commentary – Essential Tax Companion ¶1690

Non-resident trustees

Legislation/Regulatory – IHTA84 s. 218(2)

Non-residents trading through UK representatives

Commentary – Essential Tax Companion ¶1360

Oil taxation

Generally

Commentary – Tax Reporter ¶799-775

Participators

Commentary – Tax Reporter ¶796-200 ; Tax Reporter ¶799-750

Petroleum revenue tax

Commentary – Tax Reporter ¶799-675–Tax Reporter ¶799-775

Omissions or errors in

Legislation/Regulatory – SSCBA92 Sch. 1, para. 7A

Online filing

– see Electronic communications

Online registration

Commentary – VAT Reporter ¶55-200

Outstanding, tribunal's jurisdiction

Case Law – (1983) 1 BVC 1,192

P11D

Commentary – Tax Reporter ¶419-500

Case Law – Barclays Bank, Ltd. v. Naylor (H.M. Inspector of Taxes)

P14

Commentary – Tax Reporter ¶1040-400 ; Tax Reporter ¶1041-475

P35

Commentary – Tax Reporter ¶1040-400 ; Tax Reporter ¶1041-475

P9D

Commentary – Tax Reporter ¶419-500

Case Law – Barclays Bank, Ltd. v. Naylor (H.M. Inspector of Taxes)

Paper returns phased out

Commentary – VAT Reporter ¶55-200

Participator, by

Legislation/Regulatory – OTA75 Sch. 2, para. 2(1)

Partnerships

– see also Partnerships

Generally

Commentary – Essential Tax Companion ¶1340 ; Essential Tax Companion ¶1690

Partnerships, late filing

Case Law – B&J Shopfitting Services [2010] TC 00390 ; Beebe & Anor [2010] TC 00559 ; Davies Software Services [2010] TC 00428 ; Eamas Consulting LLP [2010] TC 00595 ; Express Agency [2010] TC 00368 ; Fleming (representative partner of Paul Kingston Furniture) [2010] TC 00405 ; Hammill (as representative partner for The Potting Shed) [2010] TC 00597

PAYE

– see PAYE

PAYE deduction per return

Case Law – Jallow [2015] TC 04763

Payment of amounts shown, appeals

Legislation/Regulatory – VATA94 s. 84(2)

Payment of declared VAT

Commentary – VAT Reporter ¶55-202

Payment of VAT with return

Legislation/Regulatory – Dir. 2006/112 art. 206

Penalties

– see also Penalties

Errors

Legislation/Regulatory – FA2008 s. 122

Failure to deliver remedied

Legislation/Regulatory – OTA75 Sch. 2, para. 3(3), 6(2)

Generally

Commentary – Hardman's Tax Rates and Tables ¶2-030

Legislation/Regulatory – FA2008 s. 122 ; FA2009 Sch. 55, para. 2-6 ; FA2009 s. 106, Sch. 55 ; FA2013 Sch. 50, para. 2-9

Increase by amount of tax payable

Legislation/Regulatory – OTA75 Sch. 2, para. 3(2)

Non-delivery, for

Legislation/Regulatory – OTA75 Sch. 2, para. 3(1), 6(1)

Penalties for failure to make

Legislation/Regulatory – FA2009 Sch. 55, s. 106 ; SI 2001/1004 reg. 81, 82

Penalty interest on levy where no return made

Legislation/Regulatory – FA2000 Sch. 6, para. 83

Pension schemes

Accounting for tax

Commentary – Tax Reporter ¶389-100

Event report

Commentary – Tax Reporter ¶389-150

Registered pension scheme return

Commentary – Tax Reporter ¶389-050

Period covered by

Accounting checklist

Commentary – VAT Reporter ¶102

Generally

Commentary – VAT Reporter ¶43-575

Power to change

Commentary – VAT Reporter ¶55-000

Power to revise period for early return

Commentary – VAT Reporter ¶43-575

Periods coinciding with accounts

Commentary – VAT Reporter ¶43-175

Periods not ending on last day of month

Commentary – VAT Reporter ¶55-200

Personal representatives

Commentary – Essential Tax Companion ¶1345 ; Tax Reporter ¶180-675 ; Tax Reporter ¶365-575

HMRC Guidance – TSEM7410

Personal returns

Generally

Legislation/Regulatory – FA2007 s. 92 ; FA96 s. 121(8) ; ITEPA2003 s. 711 ; TMA70 s. 8

HMRC Guidance – BIM85075 ; CG10340 ; CG16230 ; CG20220 ; CH140160 ; CH140220 ; CH149950 ; CH51550 ; CH61120 ; CH61180 ; CH900000 ; CSLM19030 ; CSLM8520 ; CTM90140 ; EIM36870 ; EIM40223 ; EIM71405 ; EIM71410 ; EM1508 ; EM2027 ; EM4010 ; EM4623 ; EM7025 ; EM7205 ; RDRM32070 ; RDRM32110 ; RDRM32140 ; RM5121 ; SACM10010 ; SACM10030 ; SACM3035 ; SALF204 ; SAM001 ; SAM121220 ; SAM121260 ; SAM123180

Office or employment with/under non-resident

Legislation/Regulatory – TMA70 s. 8(4A), (4B), 8ZA

Withdrawal by HMRC of notice

Legislation/Regulatory – FA2013 Sch. 51, para. 3 ; TMA70 s. 8B

Personal tax returns, submission dates

Commentary – Hardman's Tax Rates and Tables ¶2-000

Persons liable to make returns

Commentary – Essential Tax Companion ¶1295

Petroleum revenue tax

Commentary – Tax Reporter ¶799-675–Tax Reporter ¶799-775

Case Law – Amoco (UK) Exploration Company v. Inland Revenue Commissioners. [1983] BTC 8,026

Power to assess

Legislation/Regulatory – FA96 s. 50

Power to change date for filing return

Commentary – VAT Reporter ¶55-000

Practitioner's correspondence with clients

Commentary – Essential Tax Companion ¶950

Preparation, planning

Commentary – VAT Reporter ¶55-202

Purchase by company of own shares

Legislation/Regulatory – CTA2010 s. 1046

Qualified returns invalid

Commentary – VAT Reporter ¶55-200

Qualified, invalidity

Case Law – (1975) 1 BVC 1,044

Quarterly, challenge of direction by repayment trader

Case Law – R (on the application of BMW AG & Ors) v Revenue and Customs Commissioners. [2008] BVC 519

Real estate investment trusts

Legislation/Regulatory – SI 2006/2867 reg. 4, 11

Real time information

– see PAYE

Real time information employers

– see Real time information employers

Receipt of

Deadline

Commentary – VAT Reporter ¶55-200

Reconciliation with accounts

Generally

Commentary – VAT Reporter ¶120 ; VAT Reporter ¶55-000

Holding copies on VAT file

Commentary – VAT Reporter ¶170

Records

Legislation/Regulatory – TMA70 s. 12B

Records, maintaining

Commentary – CGT and the Private Residence ¶100-710

Registered pension schemes

Legislation/Regulatory – FA2004 s. 250

Registrable person's obligations

Legislation/Regulatory – SI 2001/838 reg. 4

Relevant, meaning

Legislation/Regulatory – OTA75 Sch. 2, para. 14(7)

Relocation of VAT Central Unit to Shipley

Commentary – VAT Reporter ¶55-200

Repayment claims

Commentary – Essential Tax Companion ¶63630

Repayment traders

Commentary – VAT Reporter ¶55-500

Request for partial withdrawal for certain period

Case Law – BP Supergas Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Hellenic Republic (Case C-62/93). [1995] BVC 385

Requirement to furnish

Case Law – (1985) 2 BVC 200,144

Research and development, claims in

Legislation/Regulatory – FA98 Sch. 18, para. 10, 83A-83F

Responsible person, by

Blended oil

Legislation/Regulatory – OTA75 Sch. 2, para. 5(2B)

Failure to deliver remedied, no penalty where

Legislation/Regulatory – OTA75 Sch. 2, para. 6(2)

Form of

Legislation/Regulatory – OTA75 Sch. 2, para. 5(3)

Particulars

Legislation/Regulatory – OTA75 Sch. 2, para. 5(2)

Penalties for non-delivery

Legislation/Regulatory – OTA75 Sch. 2, para. 6(1)

Period for delivery

Legislation/Regulatory – OTA75 Sch. 5, para. 2(7), (8)

Qualifying tariff receipts

Legislation/Regulatory – OTA75 Sch. 2, para. 5(2A)

Required to deliver

Legislation/Regulatory – OTA75 Sch. 2, para. 5(1)

Reverse charge

Carousel fraud

Commentary – VAT Reporter ¶55-405

Generally

Commentary – VAT Reporter ¶65-620

Royalties

Legislation/Regulatory – OTA75 Sch. 2, para. 2(3)

Saving Gateway accounts

Legislation/Regulatory – SI 2009/2997 reg. 22

SAYE share option schemes

Commentary – Tax Reporter ¶470-620

Seafarers

Commentary – Tax Reporter ¶488-500

Seconded employees, foreign income

Commentary – Essential Tax Companion ¶1610

Self-assessment

– see Self-assessment returns; Self-assessment

Self-assessment regime

– see Self-assessment

Sending: checklist

Commentary – VAT Reporter ¶55-202

Short return

Commentary – Tax Reporter ¶180-075

Single Market

Commentary – VAT Reporter ¶55-200

Solicitors

Commentary – VAT Reporter ¶53-232 ; VAT Reporter ¶53-242

Stagger group

Commentary – VAT Reporter ¶55-000

Stamp duty land tax

Adjustment where contingency cease/consideration ascertained

Legislation/Regulatory – FA2003 s. 80 ; FA2007 s. 80 ; LBTTSA13 s. 31

HMRC Guidance – SDLTM06040 ; SDLTM13150 ; SDLTM50300 ; SDLTM50900A

Amendment of

Legislation/Regulatory – FA2003 Sch. 10, para. 6

HMRC Guidance – SDLTM00900 ; SDLTM03800 ; SDLTM08050 ; SDLTM50300 ; SDLTM50900 ; SDLTM50900A ; SDLTM50950

Claims not included in returns

Legislation/Regulatory – FA2003 s. 82A, Sch. 11A

Contents of

Legislation/Regulatory – FA2003 Sch. 10, para. 1

HMRC Guidance – SDLTM07100 ; SDLTM31905 ; SDLTM50100

Correction by HMRC

Legislation/Regulatory – FA2003 Sch. 10, para. 7

Declaration by agent

Legislation/Regulatory – FA2003 Sch. 10, para. 1A

Declaration by Official Solicitor

Legislation/Regulatory – FA2003 Sch. 10, para. 1B

Declaration by person authorised to act on behalf of individual

Legislation/Regulatory – FA2003 s. 81B

Deferred payments

Legislation/Regulatory – SI 2003/2837 reg. 24-27

Delivery of

Legislation/Regulatory – FA2003 Sch. 10, para. 2

Determination of tax where no return delivered

Legislation/Regulatory – FA2003 Sch. 10, para. 25-27

Disclosure of information

Legislation/Regulatory – F(No. 2)A2005 s. 48 ; FA2003 s. 78A ; SI 2009/2095

Duty to deliver

Legislation/Regulatory – FA2003 s. 76 ; FA2007 s. 80

HMRC Guidance – CH900000 ; SDLTM00310 ; SDLTM01300A ; SDLTM09685 ; SDLTM33260 ; SDLTM34650 ; SDLTM50100 ; SDLTM50300 ; SDLTM50400 ; SDLTM80350

Enquiries into

– see Enquiries

Exemptions

Commentary – Essential Tax Companion ¶63600

Failure to deliver, penalties

Legislation/Regulatory – FA2003 Sch. 10, para. 3-5 ; FA2009 s. 106, Sch. 55 ; FA2013 Sch. 50, para. 2-9

Filing date, meaning

Legislation/Regulatory – FA2003 Sch. 10, para. 2

Form and content

Legislation/Regulatory – SI 2003/2837 reg. 9

Later linked transactions

Legislation/Regulatory – FA2003 s. 81A ; FA2007 s. 80

Loss, destruction or damage to

Legislation/Regulatory – FA2003 s. 82

HMRC Guidance – SDLTM50500

Major interest in land, exceptions for certain acquisitions

Legislation/Regulatory – FA2003 s. 77A ; FA2008 s. 94

Notifiable transactions

Legislation/Regulatory – FA2003 s. 77 ; FA2008 s. 94 ; LBTTSA13 s. 30

HMRC Guidance – SDLTM00310A ; SDLTM00330 ; SDLTM12010 ; SDLTM31750 ; SDLTM31810

Penalties

Legislation/Regulatory – FA2003 Sch. 10, para. 3-5, 8 ; FA2009 s. 106, Sch. 55

Registration of transactions

Legislation/Regulatory – FA2003 s. 79

Relief withdrawn

Legislation/Regulatory – FA2003 s. 81 ; FA2007 s. 80 ; FA2013 Sch. 40, para. 3

HMRC Guidance – SDLTM23018 ; SDLTM30100 ; SDLTM50400

Taxpayer notices

Legislation/Regulatory – FA2008 Sch. 36, para. 21A

Trustees

Legislation/Regulatory – FA2003 Sch. 16, para. 6

Stamp duty land tax, penalty for late submission

Case Law – Lancer Scott Ltd v Revenue and Customs Commissioners. [2012] BTC 1,549 ; Ryan v Revenue and Customs Commissioners. [2012] BTC 1,547

Stock dividends

Legislation/Regulatory – CTA2010 s. 1052, 1053

HMRC Guidance – CTM17005 ; CTM17040

Subcontractors in the construction industry

Commentary – Tax Reporter ¶283-050 ; Tax Reporter ¶283-930

Submission

Acquisition of goods

Legislation/Regulatory – Dir. 2006/112 art. 257

Deadline

Legislation/Regulatory – Dir. 2006/112 art. 252

Electronic

– see Electronic returns

Imported goods, rules

Legislation/Regulatory – Dir. 2006/112 art. 260

Information required

Legislation/Regulatory – Dir. 2006/112 art. 250(1), 251, 261

Obligations

Legislation/Regulatory – Dir. 2006/112 art. 250-261

Sweden, simplified procedure for small and medium-sized enterprises

Legislation/Regulatory – Dir. 2006/112 art. 253

Submission establishes VAT liability

Commentary – VAT Reporter ¶55-200

Substitute forms

Legislation/Regulatory – SP 5/87

Summary of requirements, movement of goods between member states

Commentary – VAT Reporter ¶64-585

Surrender of life policy

Legislation/Regulatory – ICTA88 s. 272

Tariff receipts

Legislation/Regulatory – OTA83 s. 10

Tax-exempt special savings accounts (TESSAs)

Legislation/Regulatory – SI 1990/2361 reg. 12, 13

Taxpayer's outside self-assessment

Commentary – Tax Reporter ¶180-300

Taxpayer's rights and entitlements

Commentary – Tax Reporter ¶193-160

Case Law – SMEETON v. THE ATTORNEY-GENERAL.

Third parties

Commentary – Tax Reporter ¶187-260

Third parties receipts, penalties for non-compliance with notice

Case Law – Fawcett (HM Inspector of Taxes) v. Special Commissioners and Lancaster Farmers Auction Mart Ltd. [1995] BTC 18

Third parties: compliance checks

Commentary – VAT Reporter ¶59-562

Timely

Commentary – VAT Reporter ¶100

Treasury regulations

Legislation/Regulatory – SGCA2017 Sch. 2, para. 18

Trustees

Commentary – Essential Tax Companion ¶1350

Legislation/Regulatory – FA2007 s. 92 ; FA96 s. 121(8) ; ITA2007 s. 964 ; TMA70 s. 8A

Types of

Commentary – Essential Tax Companion ¶1320–Essential Tax Companion ¶1375

Use of estimates

Commentary – Essential Tax Companion ¶955

Use of provisional figures

Commentary – Essential Tax Companion ¶965

Use of valuations

Commentary – Essential Tax Companion ¶960

Value added tax

Breach of regulations

Commentary – Essential Tax Companion ¶72190

Correction of errors

Commentary – Hardman's Tax Rates and Tables ¶2-470 ; Essential Tax Companion ¶72040

EC Sales List (ESL)

Commentary – Essential Tax Companion ¶72050

Electronic submission

Commentary – Essential Tax Companion ¶72050

Generally

Commentary – Hardman's Tax Rates and Tables ¶2-410 ; Essential Tax Companion ¶67010 ; Essential Tax Companion ¶72040

Internet filing

Commentary – Essential Tax Companion ¶72040

Intrastat

Commentary – Essential Tax Companion ¶72050

Statistical Declarations (SDs)

Commentary – Essential Tax Companion ¶72050

Statistical, intra-EU trade

Commentary – Essential Tax Companion ¶72050

VAT Guide (Notice 700)

Commentary – VAT Reporter ¶4-325

VAT periods

Commentary – VAT Reporter ¶5-300

VAT to be accounted for

Legislation/Regulatory – SI 1995/2518 reg. 40

Venture capital trusts

Legislation/Regulatory – SI 1995/1979 reg. 22

Warehoused goods

Legislation/Regulatory – SI 1988/809 reg. 20

Where to send

Commentary – VAT Reporter ¶55-200

Wilful default by accountant

Case Law – Pleasants v. Atkinson (H.M. Inspector of Taxes). [1987] BTC 585

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