Taxes Management Act 1970

Contents

3,687 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part I · Administration
   1. 1 Responsibility for certain taxes
   2. 2 General Commissioners
   3. 2A General Commissioners: costs and expenses in legal proceedings.
   4. 3 Clerk to General Commissioners.
   5. 3A General Commissioners and clerks: indemnity.
   6. 4 Special Commissioners.
   7. 4A Deputy Special Commissioners.
   8. 5 General and Special Commissioners.
   9. 6 Declarations on taking office.
2. Part II · Returns of income and gains
   1. Partnerships
   2. Records
   3. Corporation tax
   4. Digital reporting and record-keeping
   5. UK Economic Interest Groupings and European Economic Interest Groupings
   6. Income tax
   7. NRCGT returns
   8. Voluntary returns
3. Part III · Other returns and information
   1. 13 Persons in receipt of taxable income belonging to others.
   2. 14 Return of lodgers and inmates.
   3. 15 Return of employees' earnings etc.
   4. 15A Non-resident's staff are UK client's employees for section 15 purposes
   5. 16 Fees, commissions, etc.
   6. 16A Agency workers.
   7. 17 Interest paid or credited by banks, building societies, etc. without deduction of income tax.
   8. 18 Interest paid without deduction of income tax.
   9. 18A Other payments and licences etc.
   10. 18B Savings income: regulations about European and international aspects
   11. 18C Regulations under section 18B: provision about “paying agents”
   12. 18D Content of regulations under section 18B: supplementary provision
   13. 18E Interpretation of sections 18B to 18D: “prescribed” etc
   14. 19 Information for purposes of charge on profits of UK property businesses or under Schedule A.
   15. Surtax
   16. Chargeable gains
   17. Production of accounts, books and other information
4. Part 3A · Referral of questions during enquiry
   1. 28ZA Referral of questions during enquiry
   2. 28ZB Withdrawal of notice of referral
   3. 28ZC Regulations with respect to referrals
   4. 28ZD Effect of referral on enquiry
   5. 28ZE Effect of determination
5. Part IV · Assessment and claims
   1. 28A Completion of enquiry into personal or trustee return ...
   2. 28AA Amendment of return of profits made for wrong period.
   3. 28AB Provisions supplementary to section 28AA.
   4. 28B Completion of enquiry into partnership return
   5. 28C Determination of tax where no return delivered.
   6. 28D Determination of corporation tax where no return delivered.
   7. 28E Determination of corporation tax where notice complied with in part.
   8. 28F Corporation tax determinations: supplementary.
   9. 28G Determination of amount notionally chargeable where no NRCGT return delivered
   10. 28H Simple assessments by HMRC: personal assessments
   11. 28I Simple assessments by HMRC: trustees
   12. 28J Power to withdraw a simple assessment
   13. 29 Assessment where loss of tax discovered.
   14. 29A Non-resident CGT disposals: determination of amount which should have been assessed
   15. 30 Recovery of overpayment of tax, etc.
   16. 30A Assessing procedure.
   17. 30AA Assessing income tax on trustees and personal representatives
   18. 30B Amendment of partnership statement where loss of tax discovered.
   19. 30C Transfer pricing records: carelessness for the purposes of section 29
   20. 30D Transfer pricing records: carelessness for the purposes of section 30B
   21. 31 Appeals: right of appeal
   22. 31A Appeals: notice of appeal
   23. 31AA Taxpayer's right to query simple assessment
   24. 31B Appeals: appeals to General Commissioners
   25. 31C Appeals: appeals to Special Commissioners
   26. 31D Appeals: election to bring appeal before Special Commissioners
   27. Claims
   28. Corporation tax determinations
   29. Overpaid tax, excessive assessments etc
   30. Time limits
6. Part V · Appeals and other proceedings
   1. Jurisdiction
   2. Chargeable gains
   3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
   4. Appeals
7. Part va · Payment of Tax
   1. Corporation tax
   2. Income tax and capital gains tax
   3. Managed payment plans
8. Part VI · Collection and recovery
   1. 60 Issue of demand notes and receipts.
   2. Supplemental
   3. Court proceedings
   4. Distraint and poinding
9. Part VII · Persons chargeable in a representative capacity, etc.
   1. Capital gains tax
   2. Income Tax
10. Part 7A · Holders of licences under the Petroleum Act 1998
    1. Supplementary
    2. Exemption certificates
    3. Licence-holders' liabilities for tax assessed on non-UK residents
11. Part VIII · Charges on non-residents
    1. Capital gains tax
    2. Corporation tax
    3. Income tax
12. Part IX · Interest on overdue tax
    1. 86 Interest on overdue income tax and capital gains tax.
    2. 86A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
    3. 87 Interest on overdue income tax deducted at source
    4. 87A Interest on overdue corporation tax etc.
    5. 88 Interest on tax recovered to make good loss due to taxpayer’s fault.
    6. 88A Determinations under section 88.
    7. 89 The prescribed rate of interest.
    8. 90 Interest on tax payable gross
    9. 91 Effect on interest of reliefs.
    10. 91A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
    11. 92 Remission in certain cases of interest on tax in arrear by reason of exchange restrictions.
13. Part X · Penalties, etc.
    1. 93 Failure to make return for income tax and capital gains tax.
    2. 93A Failure to make partnership return.
    3. 94 Failure to make return for corporation tax.
    4. 95 Incorrect return or accounts for income tax or capital gains tax.
    5. 95A Incorrect partnership return or accounts.
    6. 96 Incorrect return or accounts for corporation tax.
    7. 97 Incorrect return or accounts: supplemental.
    8. 97A Two or more tax-geared penalties in respect of the same tax.
    9. 97AA Failure to produce documents under section 19A.
    10. 98 Special returns, etc.
    11. 98A Special penalties in the case of certain returns.
    12. 98B UK Economic Interest Groupings and European Economic Interest Groupings.
    13. 98C Notification under Part 7 of Finance Act 2004
    14. 99 Assisting in preparation of incorrect return, etc.
    15. 99A Certificates of non-liability to income tax.
    16. 99B Declarations under Chapter 2 of Part 15 of ITA 2007
    17. 100 Determination of penalties by officer of the Board.
    18. 100A Provisions supplementary to section 100.
    19. 100B Appeals against penalty determinations.
    20. 100C Penalty proceedings before First-tier Tribunal .
    21. 100D Penalty proceedings before court.
    22. 101 Evidence for purposes of proceedings relating to penalties.
    23. 102 Mitigation of penalties.
    24. 103 Time limits for penalties.
    25. 103A Interest on penalties.
    26. 103ZA Disapplication of sections 100 to 103 in the case of certain penalties
    27. 104 Saving for criminal proceedings.
    28. 105 Admissibility of evidence not affected by offer of settlement etc.
    29. 106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
    30. Evasion
    31. Scotland
    32. Offshore income, assets and activities
14. Part XI · Miscellaneous and supplemental
    1. Companies
    2. Documents
    3. Interpretation
    4. Settlements
    5. Valuation
    6. Companies ceasing to be UK resident
    7. Northern Ireland
15. Part XII · General
    1. 119 Commencement and construction.
    2. 120 Short title.
16. Schedule 1 · Forms of declarations
    1. Part I General and special commissioners and others
    2. Part II Commissioners of inland revenue
    3. Part III Inspectors, collectors and other officers
17. Schedule 1A · Claims etc. not included in returns
    1. Preliminary
    2. Making of claims
    3. Keeping and preserving of records
    4. Amendments of claims
    5. Giving effect to claims and amendments
    6. Power to enquire into claims
    7. Power to call for documents for purposes of enquiries
    8. Appeal against notice to produce documents, etc
    9. Completion of enquiry into claim
    10. Giving effect to such amendments
    11. Appeals against such amendments
18. Schedule 1AA · Orders for production of documents
    1. Introduction
    2. Authorised officer of the Board
    3. Notice of application for order
    4. Obligations of person given notice of application
    5. Exception of items subject to legal privilege
    6. Resolution of disputes as to legal privilege
    7. Complying with an order
    8. Procedure where documents are delivered
    9. Sanction for failure to comply with order
    10. Notice of order etc.
    11. General provisions about regulations
19. Schedule 1AB · Recovery of overpaid tax etc
    1. Claim for relief for overpaid tax etc
    2. Cases in which Commissioners not liable to give effect to claim
    3. Making a claim
    4. Determinations under section 28C: special rules
    5. The claimant: one person accountable for amounts payable by another etc
    6. The claimant: partnerships
    7. Assessment of claimant in connection with claim
    8. Amendment of partnership return etc in connection with claim
    9. Contract settlements
    10. Interpretation
20. Schedule 1B · Claims for relief involving two or more years
    1. Preliminary
    2. Loss relief
    3. Relief for fluctuating profits of farming etc.
    4. Relief claimed by virtue of section 224(4) of ITTOIA 2005
    5. Carry-back of post-cessation etc. receipts
    6. Backward spreading of certain payments
21. Schedule 2 · Jurisdiction in appeals on claims
    1. Appeal from inspector
    2. Supplemental
22. Schedule 3 · Rules for assigning proceedings to General Commissioners
    1. Introductory
    2. General rule for income and capital gains tax proceedings
    3. Pay As You EarnPAYE appeals
    4. Corporation tax et ceteralaetc.
    5. Procedure for making elections, et ceteralaetc.
    6. Partnerships
    7. Directions by the Board
    8. Other provisions
23. Schedule 3A · Electronic lodgement of tax returns, etc.
    1. Part I Tax returns: general
    2. Part II Documents supporting certain tax returns
    3. Part III The conditions
    4. Part IV Hard copies of information transmitted
    5. Part V Status of information
24. Schedule 3ZA · Date by which payment to be made after amendment or correction of self-assessment
    1. General
    2. Amendment of personal or trustee return by the taxpayer
    3. Correction of personal or trustee return by Revenue
    4. Amendment of personal or trustee return to prevent loss of tax
    5. Amendment of personal or trustee return by closure notice
    6. Amendment consequential on amendment of partnership return by taxpayer
    7. Amendment consequential on correction of partnership return by Revenue or tribunal determination of partnership dispute
    8. Amendment consequential on amendment of partnership return by closure notice
    9. Amendment consequential on amendment of partnership return to prevent loss of tax
    10. Amendment consequential on amendment of partnership return by way of error or mistake relief
    11. Amendment consequential on reduction or increase on appeal of amounts stated in partnership statement
25. Schedule 3ZAA · CGT exit charge payment plans
    1. Introduction
    2. Eligibility
    3. Tax to which a plan relates
    4. Payment by instalments
    5. Entering into a plan
    6. Contents of a plan
    7. Effect of a plan
    8. Supplementary
26. Schedule 3ZB · CT exit charge payment plans
    1. Part 1 company ceasing to be resident in UK
    2. Part 2 Non-UK resident companies with UK permanent establishments
    3. Part 3 Entering into a CT exit charge payment plan
27. Schedule 3ZC · CT Payment plans for tax on certain transactions with EEA residents
    1. Introduction
    2. Qualifying corporation tax
    3. Qualifying transactions
    4. Eligibility to enter a CT payment plan
    5. Application to enter a CT payment plan
    6. Entering into a CT payment plan
    7. Content of CT payment plan
    8. Effect of CT payment plan
    9. The payment method: instalments
    10. The payment method: all of outstanding balance due
    11. All of outstanding balance attributable to particular qualifying transaction due
    12. Part of outstanding balance attributable to particular qualifying transaction due
28. Schedule 4 · Savings and transitory provisions
    1. Declaration of secrecy
    2. Information about interest paid or credited without deduction of tax by banks, etc.
    3. Assessments
    4. Claims
    5. Choice of Commissioners to hear proceedings
    6. Settling of appeals by agreement
    7. Interest on tax
    8. Penalties, etc.
    9. Northern Ireland
29. Schedule A1 · Digital reporting and record-keeping
    1. Part 1 Introduction
    2. Part 2 Digital reporting and record-keeping
    3. Part 3 Exemptions
    4. Part 4 Supplementary provision