Taxes Management Act 1970 section 8

Personal return

Section 8 sets out the requirements for individuals to file a personal tax return when asked to do so by HMRC, including what must be included, the filing deadlines, and penalties for non-compliance with additional information requirements.

• HMRC can issue a notice requiring an individual to file a return of their income and capital gains, together with supporting accounts, statements and documents, to establish the tax they owe for a given tax year.
• Filing deadlines are 31 October following the tax year for paper returns and 31 January for electronic returns, though extended deadlines apply where HMRC issue the notice late in the cycle.
• Partners must include in their personal return their individual share of partnership income, losses, tax, credits and charges as shown in the partnership statement.
• HMRC may require additional information on the return beyond what is needed for income tax and capital gains tax, provided it is relevant to the collection and management of taxes generally, with a £60 penalty for failure to comply.