LPOG4200 - Interventions: compliance routes: Income Tax and Self Assessment
Self Assessment (SA) is applicable to individuals, partnerships, trustees and companies that are required to make a Return. It involves completing a tax return each year to show income and capital gains, (profits on the sale of certain assets), and claim tax allowances or reliefs.
Enquiries can be made into individuals鈥� returns under S9A TMA 1970 or under S12 TMA 1970 for partnerships.
Further Guidance
Self Assessment - the legal framework Enquiries into returns