Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 28B-28C
Annual returns
Sections 28B and 28C set out the annual return obligations for CSOP scheme organisers, including deadlines, content requirements, correction duties, and a tiered penalty regime for late or missing returns.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.