Taxes Management Act 1970 section 113

Form of returns and other documents

Section 113 sets out the rules governing the format of tax returns and other official documents, the issuing of notices requiring returns, and the delegation of administrative procedures for assessments and penalties.

• Tax returns must be in the form prescribed by the Board, which should aim to limit individuals to no more than one annual return covering all their income sources.
• Notices requiring tax returns can be issued in the name of any officer of the Board or in the Board's own name, and responsibility for completing assessment or penalty procedures can be delegated to another officer, including by computer.
• Documents relating to capital gains tax may be combined with those relating to income tax.
• All assessments, penalty determinations, notices, warrants and other tax documents must follow the forms prescribed by the Board, and documents in the prescribed form are legally valid and effective.