Self-assessment returns
Accounts, submission of
Accrued income scheme
Amendment or correction, payment/repayment after
Amendments of
HMRC, by
Taxpayer, by
Chargeable gains
Generally
Reporting limits
Contents of
Accounts, submission of
Core returns
Disclosures, guidance on
Forms and substitute forms
Supplementary pages
Controlled foreign companies
Creation of legal debt
Deadlines
Disclosures
Enquiries
Entries to be made
Error or mistake in
Evidence of submission
Filing dates
Forms and substitute forms
HMRC making assessment on taxpayer's behalf
Incomplete
Individuals
Information relating to
Internet filing
Notional deduction of tax
Obligation to include self-assessment
Option to elect to receive returns
Partnerships
Amendment of
Error or mistake in statement
Generally
Incorrect
Penalties
Statement to be included
Penalties
Failure to file
Generally
Personal representatives
Prescribed form
Provisional figures
Records to be kept
Failure to maintain
Generally
Retention period
Use of copies
Repayment claims
Short tax return
Toolkits to avoid errors
Transfer pricing
Trustees
Bankruptcy, in
Bare trusts
Generally
Relevant trustees, meaning
Unsatisfactory returns, concession for
When received