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



Notice of

Right of

Basis period

Capital allowances


Income tax allowances and charges

Capital gains tax

Interest on overdue

Payment of

Capital losses

Careless inaccuracy, failure to include compensation payment

Change from employed to self employed

Chargeable gains, allowable losses

Cheque payments, when made


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 for making

Two or more years

Class 4 contributions

Close company loans to participators

Commencement of self-employment


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 at source

Deduction of tax at source

Determination of tax where no returns delivered


Discovery and disclosure

Double taxation relief


– see Enquiries

Enquiries into (triggering discovery assessment)

Estimated figures on returns

Failure to self-assess

Failure to submit return

Finality of


Gift aid

Gift hold-over relief

Incorrect return for 2012/13

Interest on overdue tax


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


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


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


– see also Partnerships

Amendments to returns

Amendments to statement

Change in ownership of trade, profession or vocation

Correction of returns by HMRC


– see 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


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


Late payment interest

Late self-assessment

Managed payment plans

Monetary limits for exemption

Recovery of interim payments

Tax deducted at source


Failure to make a return

Fixed and tax-geared


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


Recovery of unpaid tax

Relationship with discovery powers

Repayment of tax not received by taxpayer



– see also Returns

Amendment or correction of

Annual payments


– see Enquiries

Filing date rules


Overlap profits carried forward

PAYE income

Power to enquire into



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


Claims, elections etc.


Trading losses

Transfer pricing

Transitional provisions

Advance notices

Apportionment, use of in calculation of overlap profit


Notice of liability


Payments on account of income tax


Prescribed amounts

Prevention of exploitation

Schedule D, Case I and II


Treaty benefits

Trustees' returns

Undisclosed profits, bank receipts over and above declared income

Verification against Employers' P14s submitted