Taxes Consolidation Act 1997 section 1069

Evidence of income

Section 1069 provides that a final assessment serves as sufficient evidence that the income or gains charged in it arose or were received as stated.

• An "assessment" includes an amended assessment and one amended under the self-assessment provisions of section 955.
• An assessment becomes final and conclusive when it can no longer be varied by the Appeal Commissioners on appeal or by order of any court.
• A final assessment is sufficient proof that the income (for income tax or corporation tax) or the gain (for capital gains tax) arose to or was received by the person assessed.
• This evidential rule applies for the purposes of the revenue offences chapter, the determination and recovery of penalties chapter, and the penalties for false returns chapter.