682 Assessments, adjustments and claims after the administration period
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

682  Assessments, adjustments and claims after the administration period

(1)     This subsection applies if after the administration period ends it is apparent that a person is liable for income tax on estate income for any tax year who previously appeared not to be so liable or to be liable for tax on a lesser amount.

(2)     If subsection (1) applies—

(a)     the person may be assessed and taxed for the tax year, and

(b)     any

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