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Updates: Self Assessment: the legal framework

2022

18 May 2022 published amendments

Payment of tax: balancing payments

reformatted for accessibility

2021

17 August 2021 published amendments

Self Assessment tax returns: time limits for Self Assessment procedure

Give more detail clarifying the assessing time limits.

Enquiries into tax returns: time limits for discovery assessments

Give more detail clarifying the assessing time limits.

2019

10 April 2019 published amendments

Self Assessment for partnerships: partnership Tax Returns

Added information to cover recent changes in regard to Voluntary Returns

Payment of tax: balancing payments

Added information to cover recent changes in regard to Voluntary Returns

Payment of tax: introduction

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: other taxpayer obligations: requirement to keep records on which Return is based

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: sanctions against a failure to file a Tax Return: introduction

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment tax returns: time limits for Self Assessment procedure

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: Self Assessment

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: Personal Tax Returns

Added information to cover recent changes in regard to Voluntary Returns

Self Assessment Tax Returns: introduction

Added information to cover recent changes in regard to Voluntary Returns