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.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.