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