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Taxes Management Act 1970

▸ Part I – Administration

Section 1 – Responsibilities for certain taxes
Section 2 – General Commissioners
Section 2A – General Commissoners: costs and expenses in legal proceedings
Section 3 – Clerk to General Commissioners
Section 3A – General Commissioners and clerks: indemnity
Section 4 – Special Commissioners
Section 4A – Deputy Special Commissioners
Section 5 – General and Special Commissioners
Section 6 – Declarations on taking office

▸ Part II – Returns of Income and Gains

Income tax
Corporation tax
NRCGT returns
Partnerships
UK Economic Interest Groupings and European Economic Interest Groupings
- Section 12A – European Economic Interest Groupings
Records
- Section 12C – Digital reporting and record-keeping
- Section 12B – Records to be kept for purpose of returns
Voluntary returns
- Section 12D – Returns made otherwise than pursuant to a notice

▸ Part III – Other Returns and Information

Section 13 – Persons in receipt of taxable income belonging to others
Section 14 – Return of lodgers and inmates
Section 15 – Return of employees' earnings etc.
Section 15A – Non-resident's staff are UK client's employees for section 15 purposes
Section 16 – Fees, commissions, etc
Section 16A – Agency workers
Section 17 – Interest paid or credited by banks, building societies etc. without deduction of income tax
Section 18 – Interest paid without deduction of income tax
Section 18B – Savings income: regulations about European and international aspects
Section 18E – Interpretation of sections 18B to 18D: "prescribed" etc.
Section 18D – Content of regulations under section 18B: supplementary provision
Section 18C – Regulations under section 18B: provision about "paying agents"
Section 18A – Other payments and licences etc.
Section 19 – Information for purposes of charge on profits of UK property businesses or under Schedule A
Production of accounts, books and other information
Surtax
Chargeable gains

▸ Part 3A – Referral of Questions During Enquiry

Section 28ZA – Referral of questions during enquiry
Section 28ZB – Withdrawal of notice of referral
Section 28ZC – Regulations with respect to referrals
Section 28ZD – Effect of referral on enquiry
Section 28ZE – Effect of determination

▸ Part IV – Assessment and Claims

Section 28A – Completion of enquiry into personal or trustee return
Section 28AA – Amendment of return of profits made for wrong period
Section 28AB – Provisions supplementary to section 28AA
Section 28B – Completion of enquiry into partnership return
Section 28C – Determination of tax where no return delivered
Section 28D – Determination of corporation tax where no return delivered
Section 28E – Determination of corporation tax where notice complied with in part
Section 28G – Determination of amount notionally chargeable where no NRCGT return delivered
Section 28F – Corporation tax determinations: supplementary
Section 28H – Simple assessments by HMRC: personal assessments
Section 28I – simple assessments by HMRC: trustees
Section 28J – Power to withdraw a simple assessment
Section 29A – Non-resident CGT disposals: determination of amount which should have been assessed
Section 29 – Assessment where loss of tax discovered
Section 30 – Recovery of overpayment of tax, etc.
Section 30A – Assessing procedure
Section 30AA – Assessing income tax on trustees and personal representatives
Section 30B – Amendment of partnership statement where loss of tax discovered
Section 31 – Appeals: right of appeal
Section 31A – Appeals: notice of appeal
Section 31AA – Taxpayer's right to query simple assessment
Section 31B – Appeals: appeals to General Commissioners
Section 31C – Appeals: appeals to Special Commissioners
Section 31D – Appeals: election to bring appeal before Special Commissioners
Overpaid tax, excessive assessments etc
Time limits
Corporation tax determinations
Claims
Section 30C – Transfer pricing records: carelessness for the purposes of section 29
Section 30D – Transfer pricing records: carelessness for the purposes of section 30B

▸ Part V – Appeals and Other Proceedings

Jurisdiction
Appeals
Chargeable gains

▸ Part VA – Payment of Tax

Income tax and capital gains tax
Corporation tax
Managed payment plans
- Section 59G – Managed payment plans
- Section 59H – Balancing of instalments for the purposes of section 59G

▸ Part VI – Collection and Recovery

Section 60 – Issue of demand notes and receipts
Distraint and poinding
Court proceedings
Supplemental

▸ Part VII – Persons Chargeable in a Representative Capacity, etc

Income Tax
Capital gains tax
- Section 77 – Application of Part VII to capital gains tax
- Section 77A – Application of Part VII to development land tax

▸ Part 7A – Holders of Licences Under the Petroleum Act 1998

Licence-holders' liabilities for tax assessed on non-UK residents
Exemption certificates
- Section 77F – Issue, cancellation and effect of exemption certificates
- Section 77G – Liabilities for assessments made after exemption certificate cancelled
Supplementary

▸ Part VIII – Charges on Non-Residents

Income tax
Capital gains tax
- Section 84 – Gains from branch or agency
Corporation tax
- Section 85 – Application of Part VIII to corporation tax
- Section 85A

▸ Part IX – Interest on Overdue Tax

Section 86 – Interest on overdue income tax and capital gains tax
Section 86A – Interest on development land tax unpaid on reckonable date
Section 87 – Interest on overdue income tax deducted at source
Section 87A – Interest on overdue corporation tax, etc.
Section 88 – Interest on tax recovered to make good loss due to taxpayer's fault
Section 88A – Determinations under section 88
Section 89 – The prescribed rate of interest
Section 90 – Interest on tax payable gross
Section 91 – Effect on interest of reliefs
Section 92 – Remission in certain cases of interest on tax in arrear by reason of exchange restrictions
Section 91A

▸ Part X – Penalties, etc.

Section 93 – Failure to make return for income tax and capital gains tax
Section 93A – Failure to make partnership return
Section 94 – Failure to make return for corporation tax
Section 95 – Incorrect return or accounts for income tax or capital gains tax
Section 95A – Incorrect partnership return or accounts
Section 96 – Incorrect return or accounts for corporation tax
Section 97A – Two or more tax-geared penalties in respect of same tax
Section 97AA – Failure to produce documents under section 19A
Section 97 – Incorrect return or accounts: supplemental
Section 98 – Special returns, etc.
Section 98A – Special penalties in the case of certain returns
Section 98B – European Economic Interest Groupings
Section 98C – Notification under Part 7 of Finance Act 2004
Section 99 – Assisting in preparation of incorrect return, etc.
Section 99A – Certificates of non-liability to income tax
Section 99B – Declarations under Chapter 2 of Part 15 of Income Tax Act 2007
Section 100 – Determination of penalties by officer of Board
Section 106 – Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction
Section 100D – Penalty proceedings before court
Section 105 – Admissibility of evidence not affected by offer of settlement, etc.
Section 104 – Saving for criminal proceedings
Section 103ZA – Disapplication of sections 100 to 103 in the case of certain penalties
Section 103A – Interest on penalties
Section 103 – Time limit for penalties
Section 102 – Mitigation of penalties
Section 101 – Evidence for purposes of proceedings relating to penalties
Section 100C – Penalty proceedings before First-tier Tribunal
Section 100B – Appeals against penalty determinations
Section 100A – Provisions supplementary to section 100
Evasion
- Section 106A – Offence of fraudulent evasion of income tax
Offshore income, assets and activities
Scotland
- Section 107 – Criminal liability for false statements made to obtain allowances

▸ Part XI – Miscellaneous and Supplemental

Settlements
- Section 107A – Relevant trustees
Companies
Companies ceasing to be UK resident
Valuation
- Section 111 – Valuation of assets: power to inspect
- Section 110 – Valuation of land: power of entry
Documents
Northern Ireland
- Section 117 – Action of ejectment in Northern Ireland
Interpretation
- Section 118 – Interpretation

▸ Part XII – General

Section 119 – Commencement and construction
Section 120 – Short title

Schedule 1 Forms of declarations
Schedule 1AA Orders for production of documents
Schedule 1AB Recovery of overpaid tax etc.
Schedule 1A Claims etc. not included in returns
Schedule 1B Claims for relief involving two or more years
Schedule 3ZC CT payment plans for tax on certain transactions with EEA residents
Schedule 2 Jurisdiction in appeals on claims
Schedule 3 Rules for assigning proceedings to General Commissioners
Schedule 3A Electronic lodgement of tax returns, etc.
Schedule 3ZA Date by which payment to be made after amendment or correction of self-assessment
Schedule 3ZAA CGT exit charge payment plans
Schedule 3ZB CT exit charge payment plans
Schedule 4 Savings and transitory provisions

Part VI – Collection and Recovery / Distraint and poinding

Distraint and poinding

Contents

Section 61 – Distraint by collectors Section commentary
Section 62 – Priority of claim for tax Section commentary
Section 63 – Recovery of tax in Scotland Section commentary
Section 63A – Sheriff officer's fees and outlays Section commentary
Section 64 – Priority of claim for tax in Scotland Section commentary

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