It is sometimes necessary to submit to HMRC a further return for an ATED period, called a return of adjusted chargeable amount (or a further return). For the calculation of the adjusted chargeable amount see B6.715. Such a return must be filed where there is a change in circumstances (perhaps because a relief previously claimed no longer meets the relevant conditions at some point during the year) and additional tax is due. If a change in circumstances during a chargeable period results in a reduction of the tax due, an amended return can be made (see B6.771).
A return of adjusted chargeable amount is required if either the first or second condition described below is met1.
The first condition is that2:
- Ìý
•ÌýÌýÌýÌý the person has not made a claim to interim relief (see B6.708) with respect to the interest for the chargeable
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