Self-assessment
Amendments to returns
Adjustment for cumulative depreciation
Allowable expenditure
Amendments proposed by HMRC not arbitrary or capricious, being based on the amounts of deposits
Appeal against following inquiry
Application for permission to appeal out of time
Capital losses set against income
Closure notice
Deduction for wages disallowed
Discharge of burden of proof
Estimated total income
Increase in assessments
Jeopardy assessments, request for appeal and postponement of tax
Lack of co-operation, penalties increased
Loss or profit, credibility of revised return
No business records supplied
Omission of material information
Property transactions
Restriction of expenses claimed
Share dealing activities
Student loan repayments
Tax repayments made under 'process first check later' procedure
Transfers of shareholdings
Transfers of shares constituting payment of sum
Appeals
Amendments
Notice of
Right of
Basis period
Business losses
Generally
Offset against general income
Capital allowances
Generally
Income tax allowances and charges
Capital gains tax
Collection
Determination
Interest on overdue
Interest on overdue tax
Interest on overpaid tax
Notice of liability
Payment of
Returns, generally
Capital losses
Careless inaccuracy, failure to include compensation payment
Change from employed to self employed
Chargeable gains, allowable losses
Cheque payments, when made
Claims
Carry-back claims
Discovery assessments
Discretions exercisable by HMRC
Equitable liability
Following amendments
Form of
Included in returns
Late (out of time)
Not included in returns
Overpaid tax
Procedure for making
Remission of tax
Time-limits
Time-limits for making
Two or more years
Class 4 contributions
Close company loans to participators
Commencement of self-employment
Companies
Construction of references
Corporation tax
Date by which payment to be made after amendment or correction
Declaration that taxpayer may pay financial penalties and face prosecution for false information
Deduction of tax at source
Determination of tax where no returns delivered
Discovery
Discovery and disclosure
Double taxation relief
Enquiries
Enquiries into (triggering discovery assessment)
Estimated figures on returns
Failure to self-assess
Failure to submit return
Finality of
Generally
Gift aid
Gift hold-over relief
Incorrect return for 2012/13
Interest on overdue tax
Generally
Interest on overpaid tax
Judicial review application
Annual return
Claim to relief under Income Tax Act 2007, Pt. 4, Ch. 6
Four-year time limit in TMA 1970, s. 34(1) not applicable to self-assessment
HMRC to process taxpayer's tax return including self-assessment and claim for repayment
Key dates
April 2021
August 2021
December 2021
February 2022
January 2022
July 2021
June 2021
March 2021
May 2021
November 2021
October 2021
September 2021
Late appeals
Late filing of return
Appellant abroad
Appellant appointed agent who believed was unable to file return without an authorisation code
Appellant appointed agent who needed authorisation code from HMRC
Appellant failed to lodge return in time
Appellant in PAYE system
Burden of proof
Business ceased in tax year
Delay in receiving code
Extent of evidence
Illness and death of previous accountant
Individual tax return
Lack of funds and business condition
Penalties
Permission to appeal out of time
Potential lost revenue
Problems with software
Reliance on third party
Substantial losses
Underpayment of tax
Late payment interest
Late payment of return, illness
Late submission by agent
Lloyd's underwriters
Loans to traders and their guarantors
Managed payment plans
Non-residents
Income from land
Notices, procedure for giving
Notification of chargeability
Capital gains tax
Due dates for payment of tax
Duty to notify
Excluded sources of income
Overlap profits
Apportionment, use in calculation of
Carried forward, recording on returns
Overpayment tax year between two underpayment tax years
Partnerships
Amendments to returns
Amendments to statement
Change in ownership of trade, profession or vocation
Correction of returns by HMRC
Enquiries
Fraudulent or negligent conduct, returns
Payment of tax
Bank giro
BillPay service
Budget Payment Plans
Capital gains tax
Debit or credit cards
Direct debit
Fees for telephone payments
Income tax
Internet
Managed payment plans
Methods of
Post office
Postal payments
Telephone banking
Payments by cheque, when made
Payments on account
Claims on interim payments
Collection of debt through coding out
De minimis test
Deduction of tax at source
Discovery assessments
Generally
Late payment interest
Late self-assessment
Managed payment plans
Monetary limits for exemption
Recovery of interim payments
Tax deducted at source
Penalties
Failure to make a return
Fixed and tax-geared
Generally
Incorrect returns or accounts
Interest on
Late payments post-6 April 2011
Late payments pre-6 April 2011
Reasonable excuse defence
Surcharges on unpaid tax
Personal representatives
Private residence relief
Records
Recovery of unpaid tax
Relationship with discovery powers
Repayment of tax not received by taxpayer
Residence
Returns
Amendment or correction of
Annual payments
Capital gains tax
Enquiries
Filing By Internet (FBI)
Filing date rules
Generally
Notice of liability
Overlap profits carried forward
PAYE income
Power to enquire into
Settlements
Trustees
Roll-over relief
Simpler assessments
Six-year time-limit
Statements of account
Surcharge for late payment
Surcharges on unpaid income tax and capital gains tax
Tax fraud
Tax paid twice on same profits
Time-limits
Claims, elections etc.
Generally
Trading losses
Generally
Transfer pricing
Transitional provisions
Advance notices
Apportionment, use of in calculation of overlap profit
Generally
Notice of liability
Partnerships
Payments on account of income tax
Penalties
Prescribed amounts
Prevention of exploitation
Schedule D, Case I and II
Time-limits
Treaty benefits
Trustees
Trustees' returns
Undisclosed profits, bank receipts over and above declared income
Verification against Employers' P14s submitted