Policy paper

Income Tax: simple assessment

This applies to individuals and trusts with straightforward Income Tax or Capital Gains Tax affairs.

From:
HM Revenue & Customs
Published
9 December 2015

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Income Tax: simple assessment

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Details

This legislation provides a new power to allow HM Revenue and Customs to make an assessment of a person鈥檚 Income Tax or Capital Gains Tax liability without the person first being required to complete a Self Assessment tax return.

Updates to this page

Published 9 December 2015

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