TaxPersonal TaxApplicable investigation/enquiry regime

Applicable investigation/enquiry regime

Pre 1977 Prior to the agreement between the Inland Revenue and the Consultative Committee of Accounting Bodies on how investigations should be conducted, there were no agreed procedures or set rules.

1977 to the Introduction of Self assessment

The agreement remains in force from 1977 up to the following periods:

a) all tax years including 1995/96 for income tax;

b) all accounting periods ending before 1 July 1999 for corporation tax.

Self-Assessment

Self-assessment procedures apply as follows:

a) tax years 1996/97 onwards for income tax;

b) all accounting periods ending on or after 1 July 1999 for corporation tax.

Related Articles

LITRG urges government to consider tax changes in disability work plan

Administration LITRG urges government to consider tax changes in disability work plan

4d Lucy Skoulding, Reporter
HMRC appeal rejected in Tottenham Hotspur case

Administration HMRC appeal rejected in Tottenham Hotspur case

3w Emma Smith, Managing Editor
HMRC urged to clarify impact of income allowances on Self-Assessments

Personal Tax HMRC urged to clarify impact of income allowances on Self-Assessments

2m Alia Shoaib, Reporter
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

2m Emma Rawson, ATT Technical Officer
Wealthy individuals could circumvent top tax rate rises

Personal Tax Wealthy individuals could circumvent top tax rate rises

4m Alia Shoaib, Reporter
Italy grants first successful non-dom status application to former UK non-dom

Personal Tax Italy grants first successful non-dom status application to former UK non-dom

4m Emma Smith, Managing Editor
Industry reaction: Taylor Review does not go far enough in addressing tax issues

Legal Industry reaction: Taylor Review does not go far enough in addressing tax issues

5m Alia Shoaib, Reporter
Does the Taylor Review sufficiently address the gig economy?

Corporate Tax Does the Taylor Review sufficiently address the gig economy?

5m Alia Shoaib, Reporter