EM0067 - Introduction: Giving notice
Where there is any requirement in the Income Tax and Corporation Taxes Acts for HMRC to 바카라 사이트˜give notice바카라 사이트™, the notice must be in writing where it relates to
- Income Tax, or
- Capital Gains Tax, or
- Corporation Tax.
For example S9A(1) TMA 70 states that 바카라 사이트˜an officer of the Board may enquire into a return if he gives notice of his intention to do so바카라 사이트™. This notice must be in writing.
The term 바카라 사이트˜notice바카라 사이트™ is formally defined at S989 ITA 2007 and S1119 CTA2010 (previously at S832(1) ICTA 1988). Both of these state that a notice means a notice is writing. The only exception is under FA98 S118 for certain claims, see SACM3015.
Section 1 of the Interpretation Act 1978 says, 바카라 사이트˜Every section or an Act takes effect as a substantive enactment without introductory words바카라 사이트™. This means that S989 ITA 2007 and S1119 CTA2010 apply to all sections of TMA 70 and FA98 Schedule 18.
It is important to note however that there are no such requirements for notices to be in writing for other taxes, for example Stamp Duty Reserve Tax or Bank Payroll Tax. This is because there is no tax specific legislation that is equivalent to S989 ITA 2007 and S1119 CTA2010.