Simple assessment
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 –
Golding and Connolly on Living and Working Abroad 6.9.3
;
Golding and Connolly on Advising British Expats 8.4
Power to withdraw
Legislation/Regulatory –
TMA70 s. 28J
Taxpayer's right to query
Legislation/Regulatory –
TMA70 s. 31AA
Trustees
Legislation/Regulatory –
TMA70 s. 28I