DMBM407020 - Interest: Interest Review Unit (IRU): Miscellaneous taxes and duties: Pre ITSA assessing

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

• Pre-ITSA assessing took place on individuals up to and including the year 1995-96.
• For 1996-97 onwards all qualifying individuals were under the Self Assessment system.
• Assessing for 1995-96 and earlier continued under the pre ITSA rules until 5 April 1998.
• From 6 April 1998 any assessment on an individual was made as a 'Discovery Assessment' under the ITSA rules.

For partnerships, the pre-ITSA assessing was extended to include 1996-97. Thepartnership was assessed under the old rules for partnership income. But the individualswithin the partnership needed to follow the ITSA rules for their individual income.

The guidance contained in DMBM405010 onwards should be enoughinformation to handle these cases.