Section 28H | Simple assessments by HMRC: personal assessments

(1)HMRC may make a simple assessment for a year of assessment in respect of a person (other than a person to whom section 28I applies) if, when the assessment is made, the person is not excluded by subsection (2) in relation to that year.

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

(a)the person has delivered a return under section 8 for that year, or

(b)the person is at that time subject to a requirement to make and deliver such a return by virtue of a notice under section 8.

but nothing in this subsection prevents HMRC from giving the person notice of a simple assessment at the same time as a notice withdrawing a notice under section 8.

(3)A simple assessment is—

(a)an assessment of the amounts in which the person is chargeable to income tax and capital gains tax for the year of assessment to which it relates, and

(b)an assessment of the amount payable by the person by way of income tax for that year, that is to say, the difference between the amount in which the person is assessed to income tax under paragraph (a) and the aggregate amount of any income tax deducted at source;

but nothing in this subsection enables an assessment to show as repayable any income tax which any provision of the Income Tax Acts provides is not repayable.

(4)The amounts in which a person is chargeable to income tax and capital gains are net amounts, taking into account any relief or allowance that is applicable.

(5)A simple assessment must be based on information relating to the person that is held by HMRC (whether or not supplied by the person to whom the assessment relates).

(6)The notice of a simple assessment required to be sent to the person by section 30A(3) must (among other things)—

(a)include particulars of the income and gains, and any relief or allowance, taken into account in the assessment, and

(b)state any amount payable by the person by virtue of section 59BA (with particulars of how it may be paid and the date by which it is payable).

(7)The tax to be assessed on a person by a simple assessment does not include any tax which—

(a)is chargeable on the scheme administrator of a registered pension scheme under Part 4 of Finance Act 2004,

(b)is chargeable on the sub-scheme administrator of a sub-scheme under Part 4 of the Finance Act 2004 as modified by the Registered Pension Schemes (Splitting of Schemes) Regulations 2006, or

(c)is chargeable on the person who is (or persons who are) the responsible person in relation to an employer-financed retirement benefits scheme under section 394(2) of ITEPA 2003.

(8)Nothing in this section prevents HMRC issuing more than one simple assessment to the same person in respect of the same year of assessment (whether or not any earlier simple assessment for that year is withdrawn).

(9)In this section references to a simple assessment are to an assessment under this section.