Taxes Consolidation Act 1997 section 951

Obligation to make a return

Section 951 imposed an obligation on every chargeable person to prepare and deliver a self-assessment tax return to the Collector-General for each chargeable period. This section was deleted by Finance Act 2012, section 129(2).

• Every chargeable person was required to file a return by 31 October following the relevant tax year (income tax and CGT) or within 9 months of the end of the accounting period (corporation tax), even if not formally notified to do so by an inspector.
• Partnership returns were the responsibility of the precedent partner, and returns could be prepared and delivered by an agent on behalf of the chargeable person.
• An inspector could exclude a person from the filing obligation by written notice, but this exclusion did not remove any capital gains tax return obligation or override any separate notice to file under Part 38.
• Penalties applied for failure to file returns, with increased penalties where the default was by a body of persons, and persons opening foreign bank accounts were treated as chargeable persons for self-assessment purposes.