NRCGT returns (ss 12ZA-12ZN)

Contents

Section 12ZA – Interpretation of sections 12ZB to 12ZN [TMA 1970 s 12ZA] Section commentary
Section 12ZB – NRCGT return [TMA 1970 s 12ZB] Section commentary
Section 12ZBA – Elective NRCGT return [TMA 1970 s 12ZBA] Section commentary
Section 12ZC – Single return in respect of two or more non-resident CGT disposals [TMA 1970 s 12ZC] Section commentary
Section 12ZD – NRCGT returns: grant and exercise of options [TMA 1970 s 12ZD] Section commentary
Section 12ZE – NRCGT return to include advance self-assessment [TMA 1970 s 12ZE] Section commentary
Section 12ZF – The “amount notionally chargeable” [TMA 1970 s 12ZF] Section commentary
Section 12ZG – Cases where advance self-assessment not required [TMA 1970 s 12ZG] Section commentary
Section 12ZH – NRCGT returns and annual self-assessment: section 8 [TMA 1970 s 12ZH] Section commentary
Section 12ZI – NRCGT returns and annual self-assessment: section 8A [TMA 1970 s 12ZI] Section commentary
Section 12ZJ – Sections 12ZA to 12ZI: determination of residence status [TMA 1970 s 12ZJ] Section commentary
Section 12ZK – Amendment of NRCGT return by the taxpayer [TMA 1970 s 12ZK] Section commentary
Section 12ZL – Correction of NRCGT return by HMRC [TMA 1970 s 12ZL] Section commentary
Section 12ZM – Notice of enquiry [TMA 1970 s 12ZM] Section commentary
Section 12ZN – Amendment of return by taxpayer during enquiry [TMA 1970 s 12ZN] Section commentary

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