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Home / Simons-Taxes / Administration and compliance / Part A4 Returns, assessment and collection / Division A4.3 Assessments

Division A4.3 Assessments

Administration and compliance

Division A4.3 Assessments

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A4.301 Introduction to self assessment

A4.305 Income tax and capital gains tax self assessment

A4.306 Simple assessments

A4.307 Real time transaction tax return

A4.310 Corporation tax self assessment

A4.315 Discovery assessments

A4.316 Discovery assessments鈥攊ndividuals

A4.317 Discovery assessments鈥攑artnerships

A4.318 Discovery assessments鈥攃ompanies

A4.320 Normal time limits for income tax, capital gains tax and corporation tax assessments鈥攐verview

A4.325 Extended time limits for assessment鈥攍oss of tax brought about carelessly or deliberately

A4.325A Extended time limits for assessment鈥攍oss of tax involving offshore matter or offshore transfer

A4.326 Extended time limit for assessment鈥攄isposal where the contract is completed late

A4.327 Extended time limit for assessment鈥攕pouses and civil partners

A4.328 Extended time limit for assessment鈥攑artnerships and UK or European Economic Interest Groupings

A4.329 Extended time limit for assessment鈥攄eceased persons

A4.330 Deduction of tax at source

A4.332 Recovery of tax relief on life assurance premiums

A4.333 Assessments to recover over-repayments of tax

A4.334 Miscellaneous assessments

A4.340 Procedure for assessments

A4.341 Double assessment

A4.342 Trustees and personal representatives鈥攍iability for assessments

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