51²è¹Ý

Introduction

Discovery assessment

Recovery of over-repayment of tax

Pensions taxable on the amount accruing in the year (accruals basis)

Capital gains - withdrawal of roll-over relief

Self employment - adjustment to years prior to cessation

Making an assessment

Making an assessment (Action Guide)

Re-issuing an assessment

Appeal against an assessment

Amending an assessment

Amending SA payments on account

Relevant dates for section 101, FA2009 interest purposes

Examples

Summary