87 Voluntary returns
Finance Act 2019 (2019 c 1) | Legislation

Voluntary returns

87  Voluntary returns

(1)     In Part 2 of TMA 1970 (returns of income and gains), after section 12C insert—

“Voluntary returns
12D Returns made otherwise than pursuant to a notice

(1)     This section applies where—

(a)     a person delivers a purported return (“the relevant return”) under section 8, 8A or 12AA (“the relevant section”) for a year of assessment or other period (“the relevant period”),

(b)     no notice under the relevant section has been given to the person in respect of the relevant period, and

(c)     HMRC treats the relevant return as a return made and delivered in pursuance of such a notice.

(2)     For the purposes of the Taxes Acts—

(a)     treat a relevant notice as having been given to the person on the day the relevant return was delivered, and

(b)     treat the relevant return as having been made and delivered in pursuance of that notice (and, accordingly, treat it as if it were a return under the relevant section).

(3)     “Relevant notice” means—

(a)     in relation to section 8 or 8A, a

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