Part 4 HMRC Determination Where No Return Delivered
Finance Act 2013 (2013 c 29) | Legislation

Part 4 HMRC Determination Where No Return Delivered

Determination of tax chargeable if no return delivered

18

(1)     This paragraph applies where condition A or condition B is met.

(2)     Condition A is that—

(a)     an officer of Revenue and Customs has reason to believe that a person (“Pâ€) is chargeable to tax for a chargeable period in respect of a single-dwelling interest,

(b)     P has not made an annual tax on enveloped dwellings return for the period in respect of the interest, and

(c)     the relevant filing date has passed.

(3)     Condition B is that—

(a)     an officer of Revenue and Customs has reason to believe that additional tax is payable by a person (“Pâ€) under section 163(2) for a chargeable period in respect of a single-dwelling interest,

(b)

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