Ordinary time limit

Legislation/Regulatory – TMA70 s. 34A

Payment of income tax and capital gains tax

Legislation/Regulatory – TMA70 s. 59BA

Personal assessments

Legislation/Regulatory – TMA70 s. 28H

Phasing out of UK tax returns

Commentary – 2.8.3

Power to withdraw

Legislation/Regulatory – TMA70 s. 28J

Taxpayer's right to query

Legislation/Regulatory – TMA70 s. 31AA

Trustees

Legislation/Regulatory – TMA70 s. 28I