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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.3 Assessments /Self assessment / A4.301 Introduction to self assessment

A4.301 Introduction to self assessment

Administration and compliance

For updates affecting this Division please see Part A0 Updates

Self assessment

A4.301 Introduction to self assessment

A system of self assessment applies for income tax, capital gains tax and corporation tax. Under self-assessment individuals¹ and companies² are required to calculate their own tax liability as part of the tax return. Payment of self-assessed tax is automatic and HMRC do not

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E4.622 Vans—main rules

B5.820 Charity's profits of trade—general liability to income tax

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

E1.1435 Appealing transactions in securities counteraction notices

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts