Taxes Consolidation Act 1997 section 959J

Requirements for returns for income tax and capital gains tax purposes

Section 959J sets out the information that must be included in a self-assessment return where the chargeable person is liable to income tax or capital gains tax for a tax year.

• The return must include all matters and particulars that would be required under a section 877 notice, treating the tax year as the relevant period.
• Where the chargeable person is an individual, the return must also include the additional information that would be required under a section 879 notice.
• Any further particulars required by the prescribed return form must also be included.
• Where a change of accounting period triggers a section 65(3) adjustment, the return must include particulars relating to the preceding tax year as well.