SolvedCrossheading Management: self-assessment etc.
From legislation.gov.uk
Contents
- Section 103 Liability of trustees.
- Section 104 Returns and self-assessments.
- Section 105 Records for purposes of returns.
- Section 106 Return of employees’ emoluments etc.
- Section 107 Procedure for making claims etc.
- Section 108 Payments on account of income tax.
- Section 109 Surcharges on unpaid tax.
- Section 110 Interest on overdue tax.
- Section 111 Assessments in respect of income taken into account under PAYE.
- Section 112 Recovery of certain amounts deducted or paid under MIRAS.
- Section 113 Allowable losses: capital gains tax.
- Section 114 Liability of trustees and personal representatives: capital gains tax.
- Section 115 Minor amendments and repeals.
- Section 116 Transitional provisions.