Taxes Management Act 1970 section 12ZG

Cases where advance self-assessment not required

Section 12ZG sets out the circumstances in which a taxpayer is not required to include an advance self-assessment in their tax return.

• A taxpayer does not need to include an advance self-assessment in their return if they submit the return electronically by the filing deadline and wish HMRC to calculate their tax liability on their behalf.
• This exemption applies where the taxpayer provides all the information HMRC needs to make the calculation within the required timeframe.
• The provision was introduced by the Finance Act 2019 as part of a broader package of reforms to the self-assessment process.
• Where the exemption applies, HMRC takes on the responsibility of calculating the tax due based on the information provided in the return.

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