Accounts, submission of

Commentary – Tax Reporter ¶180-250

Accrued income scheme

Commentary – Tax Reporter ¶331-650

Amendment or correction, payment/repayment after

Commentary – Tax Reporter ¶182-750

Amendments of

HMRC, by

Commentary – Tax Reporter ¶180-200

Taxpayer, by

Commentary – Tax Reporter ¶180-200

Chargeable gains

Generally

Commentary – Tax Reporter ¶180-450

Reporting limits

Commentary – Tax Reporter ¶180-475

Contents of

Accounts, submission of

Commentary – Tax Reporter ¶180-250

Core returns

Commentary – Tax Reporter ¶180-220

Disclosures, guidance on

Commentary – Tax Reporter ¶180-225

Forms and substitute forms

Commentary – Tax Reporter ¶180-275

Supplementary pages

Commentary – Tax Reporter ¶180-220

Controlled foreign companies

Commentary – Tax Reporter ¶770-845

Creation of legal debt

Commentary – Tax Reporter ¶180-100

Deadlines

Commentary – Tax Reporter ¶180-125
HMRC Guidance – SAM120520 ; SAM120545 ; SAM121001 ; SAM121260
Case Law – Steeden v Carver (HMIT)

Disclosures

Commentary – Tax Reporter ¶180-225

Enquiries

– see Enquiries

Entries to be made

Commentary – Tax Reporter ¶180-025
Case Law – Osborne (dec'd) v Dickinson (HMIT)

Error or mistake in

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

Evidence of submission

Commentary – Tax Reporter ¶180-125
HMRC Guidance – SAM120520 ; SAM120545 ; SAM121001 ; SAM121260
Case Law – Steeden v Carver (HMIT)

Filing dates

Commentary – Tax Reporter ¶180-015 ; Tax Reporter ¶180-125
HMRC Guidance – SAM120520 ; SAM120545 ; SAM121001 ; SAM121260
Case Law – Steeden v Carver (HMIT)

Forms and substitute forms

Commentary – Tax Reporter ¶180-275

HMRC making assessment on taxpayer's behalf

Commentary – Tax Reporter ¶180-050

Incomplete

Commentary – Tax Reporter ¶180-125 ; Tax Reporter ¶180-150
HMRC Guidance – SALF206 ; SAM120520 ; SAM120545 ; SAM121001 ; SAM121260
Case Law – Steeden v Carver (HMIT)

Individuals

Commentary – Tax Reporter ¶180-025
Case Law – Osborne (dec'd) v Dickinson (HMIT)

Information relating to

Commentary – Tax Reporter ¶180-025
Case Law – Osborne (dec'd) v Dickinson (HMIT)

Internet filing

Commentary – Tax Reporter ¶180-020

Notional deduction of tax

Commentary – Tax Reporter ¶180-055

Obligation to include self-assessment

Commentary – Tax Reporter ¶180-050

Option to elect to receive returns

Commentary – Tax Reporter ¶180-300

Partnerships

Amendment of

Commentary – Tax Reporter ¶185-805

Error or mistake in statement

Commentary – Tax Reporter ¶191-260

Generally

Commentary – Tax Reporter ¶180-525
HMRC Guidance – SALF503

Incorrect

Commentary – Tax Reporter ¶197-700 ; Tax Reporter ¶197-742
HMRC Guidance – CH405070 ; CH81140 ; CH81145 ; CH81150 ; CH81160 ; CH81190 ; CH82395 ; CH82431 ; CH82465 ; EM5105
Case Law – AB (a firm) v. R & C Commrs ; Caesar v HM Inspector of Taxes

Penalties

Commentary – Tax Reporter ¶197-700
HMRC Guidance – CH405070 ; CH81140 ; CH81145 ; CH81150 ; CH81160 ; CH81190 ; CH82395 ; CH82431 ; CH82465
Case Law – AB (a firm) v. R & C Commrs

Statement to be included

Commentary – Tax Reporter ¶180-550

Penalties

Failure to file

Case Law – Gallagher [2018] TC 06625 ; Old [2018] TC 06580 ; Pearce [2018] TC 06644

Generally

Commentary – Tax Reporter ¶197-200

Personal representatives

Commentary – Tax Reporter ¶180-675

Prescribed form

Commentary – Tax Reporter ¶180-025
Case Law – Osborne (dec'd) v Dickinson (HMIT)

Provisional figures

Commentary – Tax Reporter ¶180-150
HMRC Guidance – SALF206

Records to be kept

Failure to maintain

Commentary – Tax Reporter ¶197-205

Generally

Commentary – Tax Reporter ¶181-900

Retention period

Commentary – Tax Reporter ¶181-900–Tax Reporter ¶181-950

Use of copies

Commentary – Tax Reporter ¶181-975

Repayment claims

Commentary – Tax Reporter ¶180-025
Case Law – Osborne (dec'd) v Dickinson (HMIT)

Short tax return

Commentary – Tax Reporter ¶180-075
HMRC Guidance – SAM120020

Toolkits to avoid errors

Commentary – Tax Reporter ¶180-225

Transfer pricing

Commentary – Tax Reporter ¶774-850

Trustees

Bankruptcy, in

Commentary – Tax Reporter ¶180-700
Case Law – Ahajot v Waller (HMIT) ; Soul v. Commissioners of Inland Revenue Soul v. Caillebotte (H.M. Inspector of Taxes)

Bare trusts

Commentary – Tax Reporter ¶180-650
HMRC Guidance – TSEM1563

Generally

Commentary – Tax Reporter ¶180-600

Relevant trustees, meaning

Commentary – Tax Reporter ¶180-625

Unsatisfactory returns, concession for

Commentary – Tax Reporter ¶180-125
HMRC Guidance – SAM120520 ; SAM120545 ; SAM121001 ; SAM121260
Case Law – Steeden v Carver (HMIT)

When received

Commentary – Tax Reporter ¶180-125
HMRC Guidance – SAM120520 ; SAM120545 ; SAM121001 ; SAM121260
Case Law – Steeden v Carver (HMIT)