[28I Simple assessments by HMRC: trustees]
Taxes Management Act 1970 (1970 c 9) | Legislation

[28I  Simple assessments by HMRC: trustees]

[(1)     HMRC may make a simple assessment for a year of assessment in respect of a settlement if, when the assessment is made, the relevant trustees of the settlement are not excluded by subsection (2) in relation to that year.

(2)     Subsection (1) does not apply at any time in relation to that year of assessment if—

(a)     a return under section 8A has been delivered for that year by the relevant trustees or any of them, or

(b)     there is at that time a subsisting requirement to make and deliver such a return [imposed] by virtue of a notice [to file] under section 8A;

but nothing in this subsection prevents HMRC from giving notice of a simple assessment at the same time as a notice

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