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Home / Simons-Taxes /Personal and employment tax /Part E3 Reliefs for investors /Division E3.5 Child trust funds /Administration and information / E3.522 Assessments

E3.522 Assessments

Personal and employment tax

An assessment to tax may be made by HMRC where any relief or exemption from tax given in respect of income or gains under an account is found not to be due or to be excessive, or where the full amount of tax in respect of the income or gains under an account has not otherwise been fully accounted for and paid to HMRC

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

I7.333A Companies and replacement APR property

I7.323 APR and successions

I3.367 Fall in value relief—changes in interests in land

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

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

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

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

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

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

B2.202 Capital receipts

D4.104 Company residence and the case law test