SCHEDULE 23 Simple Assessments
Finance Act 2016 (2016 c 24) | Legislation

SCHEDULE 23 Simple Assessments

Section 167

1

TMA 1970 is amended in accordance with paragraphs 2 to 8 of this Schedule.

2

In section 7 (notice of liability to income tax and capital gains tax), after subsection (2) insert—

“(2A)     A person who—

(a)     falls within subsection (1A) or (1B), and

(b)     is notified of a simple assessment for the year of assessment,

is not required to give notice under subsection (1) for that year unless the person is chargeable to income tax or capital gains tax for the year of assessment on any income or gain that is not included in the assessment.â€

3

After section 28G (determination of amount notionally chargeable where no NRCGT return delivered) insert—

“28H Simple assessments by HMRC: personal assessments

(1)     HMRC may make a simple assessment for a year of assessment in respect of a person (other than a person to whom section 28I applies) if, when the assessment is made, the person is not excluded by subsection (2) in relation to that year.

(2)     Subsection (1) does not apply to a person at any time in relation to that year of assessment if—

(a)     the person has

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