Taxes Consolidation Act 1997 section 876

Notice of liability to income tax

Section 876 requires a person who is chargeable to income tax, and who has not already been asked to file a return or statement, to notify the inspector of taxes of that chargeability within a specified time limit.

• A person chargeable to income tax must notify the inspector of taxes of that chargeability.
• This obligation applies only where the inspector has not already issued a notice requiring a statement of profits or gains or a return of income.
• The notification must be made not later than one year after the end of the year of assessment concerned.
• This notification does not remove the separate obligation to file a self-assessment tax return under Chapter 3 of Part 41A.