A6.203 Enquiries, Compliance Checks And Investigations—Filing Of Returns

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Commentary

Administration and compliance

Self-assessment is a 'process now, check later' system. This means that returns are processed routinely and tax demands are based on the figures returned, subject to HMRC's right to enquire into the accuracy of the return at a later stage.

Returns

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I7.333A Companies and replacement APR property

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

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