[9 Returns to include self-assessment] [9 Self-assessment required by a notice to file]
Taxes Management Act 1970 (1970 c 9) | Legislation

[9  Returns to include self-assessment] [9 Self-assessment required by a notice to file]

°Ú°Ú(1)ÌýÌýÌýÌý Subject to [subsections (1A) and (2)] below, every return under section 8 or 8A of this Act shall include a self-assessment, that is to say— [Subject to subsection (1A), the self-assessment required by virtue of subsection (1AB)(a) of section 8 or 8A from a person given a notice to file for a year of assessment is—]

(a)     an assessment of the amounts in which, on the basis of the information contained in the return and taking into account any relief or allowance a claim for which is included in the return, the person making the return is chargeable to income tax and capital gains tax for the year of assessment;

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