Returns | Croner-i Tax and Accounting

Accompanying payment of VAT

Commentary – Indirect Tax 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 – Indirect Tax Reporter ¶55-000

Acquisitions from other member states

Commentary – Indirect Tax Reporter ¶55-200 ; Indirect Tax Reporter ¶64-400 ; Indirect Tax Reporter ¶64-580

Adjustments and further returns

– see also Adjustments and further returns

Contingency ceases

Commentary – Land Transaction Tax (Wales) ¶313-310

Later linked transaction

Commentary – Land Transaction Tax (Wales) ¶313-320

Occasions

Commentary – Land Transaction Tax (Wales) ¶313-300

Relief withdrawn

Commentary – Land Transaction Tax (Wales) ¶313-315

Agents

Commentary – Tax Reporter ¶192-960 ; 15.4.3

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

Amendment of return

Commentary – 15.4.4 15.4.7 15.4.8

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 – Royse on Construction Industry Scheme 1.4

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 – Indirect Tax 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

Failure to make

Legislation/Regulatory – TMA70 s. 93

Generally

Commentary – Tax Reporter ¶180-450 ; Key Data ¶7-130

Notice of liability to tax

Legislation/Regulatory – TMA70 s. 7

Self-assessment

– see Self-assessment

Submission dates

Commentary – Key Data ¶2-008

Cash accounting scheme

– see Cash accounting scheme

Chargeable lifetime transfers

Commentary – 29.2.1

Charitable payroll deduction schemes

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

Charities

Commentary – Tax Reporter ¶815-840

Checklist: preparing and sending return

Commentary – Indirect Tax 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 – Indirect Tax Reporter ¶5-300

Commissions

Legislation/Regulatory – FA88 s. 124(2)

Companies

Amendment and correction of

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

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

Charities

Commentary – Tax Reporter ¶815-840

Contents

Commentary – Tax Reporter ¶181-100

HMRC Guidance – BKLM452000 ; CTM93220 ; CTM93240 ; CTM93250 ; CTM93280 ; CTM93290

Date for filing

Commentary – Tax Reporter ¶181-075

Delivery of

Commentary – Tax Reporter ¶181-150

Determinations where no return delivered

Commentary – Tax Reporter ¶184-025

Distributions

Commentary – 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

Enquiries

– see Enquiries

Income tax, Form CT61 procedure

Commentary – Tax Reporter ¶194-900

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

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

Content

Legislation/Regulatory – SI 2001/838 reg. 5

Convention for describing an accounting period

Commentary – Indirect Tax Reporter ¶55-200

Corporation tax

Claims included in

Commentary – Key Data ¶2-260

Filing deadlines

Commentary – Key Data ¶2-190

Correction by HMRC

Commentary – 15.4.9

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 – Indirect Tax Reporter ¶55-200

Death or incapacity: return period ends

Commentary – Indirect Tax Reporter ¶43-872 ; Indirect Tax 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 – Indirect Tax Reporter ¶55-200

Destruction

Legislation/Regulatory – TMA70 s. 112

Determination if no return

Commentary – 15.4.14

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

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 – Indirect Tax Reporter ¶55-500

Generally

Commentary – Indirect Tax Reporter ¶55-500

Interaction with annual accounting

Commentary – Indirect Tax Reporter ¶55-500

Withdrawal

Commentary – Indirect Tax Reporter ¶55-600

Duty to make return

Exempt interest

Commentary – Land and Buildings Transaction Tax (Scotland) ¶202-000

Generally

Legislation/Regulatory – LBTTSA13 s. 29

Legislative provisions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶202-000

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 – Indirect Tax 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 – Indirect Tax 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 – Indirect Tax Reporter ¶55-202 ; 29.2.4

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 – Indirect Tax Reporter ¶55-212

Ethane used for petrochemical purposes

Legislation/Regulatory – FA82 Sch. 18

Euro, unacceptable

Commentary – Indirect Tax Reporter ¶55-200

European Economic Interest Groupings

Legislation/Regulatory – TMA70 s. 12A

EVAT

– see EVAT returns

Excepted estate

Commentary – Finney on Personal Representatives 8.3 Finney on Personal Representatives 8.5

Excepted estates

Commentary – 29.4

Excepted transfers

Commentary – 29.3

Exceptions to notifiability

Commentary – Land Transaction Tax (Wales) ¶313-210

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 – Indirect Tax Reporter ¶59-755

Generally

Commentary – Indirect Tax 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 – Indirect Tax 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 – Indirect Tax Reporter ¶55-200

Form and content

Amendment

Commentary – Land and Buildings Transaction Tax (Scotland) ¶202-300 ; Land Transaction Tax (Wales) ¶313-450

Buyers with disability

Commentary – Land Transaction Tax (Wales) ¶313-415

Declaration

Commentary – Land and Buildings Transaction Tax (Scotland) ¶202-300 ; Land Transaction Tax (Wales) ¶313-410

Generally

Commentary – Land Transaction Tax (Wales) ¶313-400

Persons authorised

Commentary – Land Transaction Tax (Wales) ¶313-420

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 – Indirect Tax Reporter ¶55-202

Output tax (Box 1)

Commentary – Indirect Tax Reporter ¶55-202

Reclaimed input tax in the accounting period (Box 4)

Commentary – Indirect Tax Reporter ¶55-202

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

Commentary – Indirect Tax Reporter ¶55-202

Value of inputs (Box 7)

Commentary – Indirect Tax Reporter ¶55-202

Value of outputs (Box 6)

Commentary – Indirect Tax Reporter ¶55-202

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

Commentary – Indirect Tax Reporter ¶55-202

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

Commentary – Indirect Tax Reporter ¶55-202

Form, obtaining

Commentary – Indirect Tax Reporter ¶55-200

Forms

Commentary – 15.4.1

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 – Indirect Tax Reporter ¶55-200

Further returns

Commentary – 15.4.10 15.4.11 15.4.12

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 ; Indirect Tax Reporter ¶55-200

Income tax

Commentary – Tax Reporter ¶180-010

Notice requiring return

Commentary – Tax Reporter ¶180-015

Groups of companies

Commentary – Indirect Tax Reporter ¶43-453 ; Indirect Tax Reporter ¶55-200

HMRC to

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

Holding required document as evidence for input tax

Commentary – Indirect Tax Reporter ¶55-200

Inaccurate or incomplete information, penalty

– see Inaccurate or incomplete information penalty

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 – Indirect Tax Reporter ¶55-240

Investigations

– see Investigations

Investment gold

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

Key dates

April 2021

Commentary – Key Data ¶2-562

August 2021

Commentary – Key Data ¶2-570

December 2021

Commentary – Key Data ¶2-578

February 2022

Commentary – Key Data ¶2-582

January 2022

Commentary – Key Data ¶2-580

July 2021

Commentary – Key Data ¶2-568

June 2021

Commentary – Key Data ¶2-566

March 2021

Commentary – Key Data ¶2-560

May 2021

Commentary – Key Data ¶2-564

November 2021

Commentary – Key Data ¶2-576

October 2021

Commentary – Key Data ¶2-574

September 2021

Commentary – Key Data ¶2-572

Land and buildings transaction tax (Scotland)

Commentary – Key Data ¶2-331

Land transaction return

Commentary – 15.4

Land transaction tax (Wales)

Commentary – Key Data ¶2-335

Late

– see also Penalties

Default surcharge

– see Default surcharge; Late filing of return

Payment

– see Late payment of VAT

Repayments and supplements

Commentary – Indirect Tax Reporter ¶55-600

VAT inspections

Commentary – Indirect Tax Reporter ¶55-600

Withdrawal of extended due date

Commentary – Indirect Tax 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

Leases continuing beyond term

Commentary – 15.4.13

Legislative provisions

Commentary – Land Transaction Tax (Wales) ¶313-000

Lloyd's underwriters

– see Lloyd's underwriters

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶51-345

Loss of

Legislation/Regulatory – TMA70 s. 112

Low income and pensioners

Commentary – Tax Reporter ¶180-300

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 – Royse on Construction Industry Scheme 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

Penalties

– see Misdeclaration penalty; Repeated misdeclaration penalty

Monthly

Activation method

Commentary – Royse on Construction Industry Scheme 2.4.2

Deadlines for submission

Commentary – Royse on Construction Industry Scheme 2.4.4 Royse on Construction Industry Scheme 9.3

Deemed contractors

Commentary – Royse on Construction Industry Scheme 2.4.7

Errors

Commentary – Royse on Construction Industry Scheme 2.4.7

Excluded payments

Commentary – Royse on Construction Industry Scheme 2.4.7

Exemption from submission

Commentary – Royse on Construction Industry Scheme 2.4.5

Export company

Commentary – Indirect Tax Reporter ¶55-214

First online return details required

Commentary – Royse on Construction Industry Scheme 2.4.3

Generally

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

Methods of submission

Commentary – Royse on Construction Industry Scheme 2.4.1

Nil returns

Commentary – Royse on Construction Industry Scheme 2.4.5 Royse on Construction Industry Scheme 9.4

Online

Commentary – Royse on Construction Industry Scheme 2.4.1

Paper returns (up to April 2016)

Commentary – Royse on Construction Industry Scheme 2.4.1 Royse on Construction Industry Scheme 2.4.6

Quarterly payments

Commentary – Royse on Construction Industry Scheme 2.4.7

Time of

Commentary – Royse on Construction Industry Scheme 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 – Indirect Tax Reporter ¶55-200

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 trustees

Legislation/Regulatory – IHTA84 s. 218(2)

Notifiable transactions

– see also Notifiable transactions

Generally

Commentary – Land Transaction Tax (Wales) ¶313-200

Obtaining probate

Commentary – Finney on Personal Representatives 7.1.3 Finney on Personal Representatives 7.2.4

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 – Indirect Tax Reporter ¶55-200

Outstanding, tribunal's jurisdiction

Case Law – (1983) 1 BVC 1,192

Overpayment relief

Commentary – 15.4.6

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 and online submission dates 2018-19 to 2020-21

Commentary – Key Data ¶2-000 Key Data ¶2-003

Paper returns phased out

Commentary – Indirect Tax Reporter ¶55-200

Participator, by

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

Partnerships

– see Partnerships

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 – Indirect Tax Reporter ¶55-202

Payment of SDLT

Commentary – 15.7

Payment of tax

– see Payment of tax

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 – 29.2.6 29.2.7

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

Generally

Commentary – Indirect Tax Reporter ¶43-575

Power to change

Commentary – Indirect Tax Reporter ¶55-000

Power to revise period for early return

Commentary – Indirect Tax Reporter ¶43-575

Periods coinciding with accounts

Commentary – Indirect Tax Reporter ¶43-175

Periods not ending on last day of month

Commentary – Indirect Tax Reporter ¶55-200

Personal representatives

Commentary – 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 – EIM36870 ; EIM71405 ; EIM71410

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

2018-19

Commentary – Key Data ¶2-003

2019-20

Commentary – Key Data ¶2-002

2020-21

Commentary – Key Data ¶2-000

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

Potentially exempt transfers

Commentary – 29.2.2

Power to assess

Legislation/Regulatory – FA96 s. 50

Power to change date for filing return

Commentary – Indirect Tax Reporter ¶55-000

Preparation, planning

Commentary – Indirect Tax Reporter ¶55-202

Purchase by company of own shares

Legislation/Regulatory – CTA2010 s. 1046

Purchaser's responsibility

Commentary – 4.5.2

Qualified returns invalid

Commentary – Indirect Tax 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 employers

– see Real time information employers

Reasonable excuse

Commentary – 29.2.8

Receipt of

Deadline

Commentary – Indirect Tax Reporter ¶55-200

Reconciliation with accounts

Generally

Commentary – Indirect Tax Reporter ¶120 ; Indirect Tax Reporter ¶55-000

Record keeping

Commentary – 15.6

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

Registration at Land Registry

Commentary – 15.5

Registration of land transactions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶202-500

Relevant, meaning

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

Relief withdrawn

Commentary – 15.4.11

Relocation of VAT Central Unit to Shipley

Commentary – Indirect Tax Reporter ¶55-200

Repayment traders

Commentary – Indirect Tax 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 file income/corporation tax returns

Commentary – Royse on Construction Industry Scheme 11.2.2

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

Commentary – 15.4.2

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 – Indirect Tax Reporter ¶55-405

Generally

Commentary – Indirect Tax 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

Self-assessment

– see Self-assessment returns; Self-assessment

Sending: checklist

Commentary – Indirect Tax Reporter ¶55-202

Short return

Commentary – Tax Reporter ¶180-075

HMRC Guidance – SAM120020

Simple assessment

Commentary – Key Data ¶2-000 Key Data ¶2-003

Single Market

Commentary – Indirect Tax Reporter ¶55-200

Solicitors

Commentary – Indirect Tax Reporter ¶53-232 ; Indirect Tax Reporter ¶53-242

Stagger group

Commentary – Indirect Tax 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 – SDLTM05040 ; SDLTM05040A ; SDLTM05050 ; SDLTM05060 ; SDLTM06040 ; SDLTM13150 ; SDLTM50300 ; SDLTM50310

Amendment of

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

HMRC Guidance – SDLTM00900 ; SDLTM03800 ; SDLTM08050 ; SDLTM09960 ; SDLTM50300 ; SDLTM50900

CD-rom version

Legislation/Regulatory – TB02/05-1

Claims not included in returns

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

Contents of

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

HMRC Guidance – CH23540 ; 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 ; SDLTM01300B ; SDLTM09685 ; SDLTM33260 ; SDLTM34650 ; SDLTM50100 ; SDLTM50300 ; SDLTM50400 ; SDLTM80350

Enquiries into

– see Enquiries

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

Generally

Commentary – Key Data ¶2-310

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 – SDLTM00310 ; SDLTM00310A ; SDLTM00330 ; SDLTM01300 ; SDLTM01300B ; 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 – SDLTM09685 ; 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 – 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 – Indirect Tax Reporter ¶55-200

Substitute forms

Legislation/Regulatory – SP 5/87

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

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 – Indirect Tax Reporter ¶59-562

Transfers at death

Commentary – 29.2.3

Treasury regulations

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

Trustees

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

UK land and property capital gains tax returns

Commentary – Key Data ¶2-008

Unfiled

Commentary – 29.2.5

Value added tax

Error correction

Commentary – Key Data ¶2-470

Generally

Commentary – Key Data ¶2-410

VAT Guide (Notice 700)

Commentary – Indirect Tax Reporter ¶4-325

VAT periods

Commentary – Indirect Tax 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 – Indirect Tax Reporter ¶55-200

Wilful default by accountant

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

Withdrawal of notice to file return

Commentary – Key Data ¶2-000 Key Data ¶2-003