Change 1 Article Choose an article Title and introductory text 1 Responsibility for certain taxes 2 General Commissioners 2A General Commissioners: costs and expenses in legal proceedings. 3 Clerk to General Commissioners. 3A General Commissioners and clerks: indemnity. 4 Special Commissioners. 4A Deputy Special Commissioners. 5 General and Special Commissioners. 6 Declarations on taking office. 7 Notice of liability to income tax and capital gains tax. 7A Disregard of certain NRCGT gains for purposes of section 7 8 Personal return. 8ZA Interpretation of section 8(4A) 8A Trustee’s return. 8B Withdrawal by HMRC of notice under section 8 or 8A 8C Returns so far as relating to capital gains tax 9 Returns to include self-assessment. 9ZA Amendment of personal or trustee return by taxpayer 9ZB Correction of personal or trustee return by Revenue 9A Notice of enquiry 9B Amendment of return by taxpayer during enquiry 9C Amendment of self-assessment during enquiry to prevent loss of tax 9D Choice between different Cases of Schedule D 10 Notice of liability to corporation tax. 11 Return of profits. 11A Notice of liability to capital gains tax. 11AA Return of profits to include self-assessment. 11AB Power to enquire into return of profits. 11AC Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business. 11AD Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations. 11AE Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations. 12 Information about chargeable gains. 12ZA Interpretation of sections 12ZB to 12ZN 12ZB NRCGT return 12ZBA Elective NRCGT return 12ZC Single return in respect of two or more non-resident CGT disposals 12ZD NRCGT returns: grant and exercise of options 12ZE NRCGT return to include advance self-assessment 12ZF The “amount notionally chargeable” 12ZG Cases where advance self-assessment not required 12ZH NRCGT returns and annual self-assessment: section 8 12ZI NRCGT returns and annual self-assessment: section 8A 12ZJ Sections 12ZA to 12ZI: determination of residence status 12ZK Amendment of NRCGT return by the taxpayer 12ZL Correction of NRCGT return by HMRC 12ZM Notice of enquiry 12ZN Amendment of return by taxpayer during enquiry 12AA Partnership return. 12AAA Withdrawal by HMRC of notice under section 12AA 12AB Partnership return to include partnership statement. 12ABZA Partnership returns: overseas partners in investment partnerships etc 12ABZAA Returns relating to LLP not carrying on business etc with view to profit 12ABZB Partnership return conclusive as to partnership shares 12ABA Amendment of partnership return by taxpayer 12ABB Correction of partnership return by Revenue 12AC Notice of enquiry 12AD Amendment of partnership return by taxpayer, or referral of dispute, during enquiry 12ADA AIFM firms 12AE Choice between different Cases of Schedule D 12A UK Economic Interest Groupings and European Economic Interest Groupings. 12B Records to be kept for purposes of returns. 12C Digital reporting and record-keeping 12D Returns made otherwise than pursuant to a notice 13 Persons in receipt of taxable income belonging to others. 14 Return of lodgers and inmates. 15 Return of employees' earnings etc. 15A Non-resident's staff are UK client's employees for section 15 purposes 16 Fees, commissions, etc. 16A Agency workers. 17 Interest paid or credited by banks, building societies, etc. without deduction of income tax. 18 Interest paid without deduction of income tax. 18A Other payments and licences etc. 18B Savings income: regulations about European and international aspects 18C Regulations under section 18B: provision about “paying agents” 18D Content of regulations under section 18B: supplementary provision 18E Interpretation of sections 18B to 18D: “prescribed” etc 19 Information for purposes of charge on profits of UK property businesses or under Schedule A. 19A Power to call for documents for purposes of certain enquiries. 20 Power to call for documents of taxpayer and others. 20A Power to call for papers of tax accountant. 20B Restrictions on powers under section 20A. 20BA Orders for the delivery of documents. 20BB Falsification etc. of documents. 20C Entry with warrant to obtain documents. 20CC Procedure where documents etc. are removed. 20D Interpretation of ss.20 to 20C. 21 Stock jobbers’ transactions. 22 Additional particulars for surtax. 23 Power to obtain copies of registers of securities. 24 Power to obtain information as to income from securities. 25 Issuing houses, stockbrokers, auctioneers, etc. 26 Nominee shareholders. 27 Settled property. 28 Non-resident companies and trusts. 28ZA Referral of questions during enquiry 28ZB Withdrawal of notice of referral 28ZC Regulations with respect to referrals 28ZD Effect of referral on enquiry 28ZE Effect of determination 28A Completion of enquiry into personal or trustee return ... 28AA Amendment of return of profits made for wrong period. 28AB Provisions supplementary to section 28AA. 28B Completion of enquiry into partnership return 28C Determination of tax where no return delivered. 28D Determination of corporation tax where no return delivered. 28E Determination of corporation tax where notice complied with in part. 28F Corporation tax determinations: supplementary. 28G Determination of amount notionally chargeable where no NRCGT return delivered 28H Simple assessments by HMRC: personal assessments 28I Simple assessments by HMRC: trustees 28J Power to withdraw a simple assessment 29 Assessment where loss of tax discovered. 29A Non-resident CGT disposals: determination of amount which should have been assessed 30 Recovery of overpayment of tax, etc. 30A Assessing procedure. 30AA Assessing income tax on trustees and personal representatives 30B Amendment of partnership statement where loss of tax discovered. 30C Transfer pricing records: carelessness for the purposes of section 29 30D Transfer pricing records: carelessness for the purposes of section 30B 31 Appeals: right of appeal 31A Appeals: notice of appeal 31AA Taxpayer's right to query simple assessment 31B Appeals: appeals to General Commissioners 31C Appeals: appeals to Special Commissioners 31D Appeals: election to bring appeal before Special Commissioners 32 Double assessment. 33 Recovery of overpaid tax etc 34 Ordinary time limit of 4 years. 34A Ordinary time limit for self-assessments 35 Time limit: income received after year for which it is assessable 36 Loss of tax brought about carelessly or deliberately etc 36A Loss of tax involving offshore matter or offshore transfer 37 Neglect: income tax and capital gains tax. 37A Effect of assessment where allowances transferred. 38 Modification of s.37 in relation to partnerships. 39 Neglect: corporation tax. 40 Assessment on personal representatives. 41 Leave of General or Special Commissioners required for certain assessments. 41A Determination procedure 41B Reduction of determination 41C Time limits 42 Procedure for making claims etc. 43 Time limit for making claims. 43A Further assessments: claims etc. 43B Limits on application of section 43A. 43C Consequential claims etc 43D Claims for double taxation relief in relation to petroleum revenue tax 43E Making of income tax claims by electronic communications etc 43F Effect of directions under section 43E 44 General Commissioners. 45 Quorum of Special Commissioners. 46 General and Special Commissioners. 46A Regulations about jurisdiction. 46B Questions to be determined by Special Commissioners. 46C Jurisdiction of Special Commissioners over certain claims included in returns. 46D Questions to be determined by the relevant tribunal. 47 Special jurisdiction relating to tax on chargeable gains. 47A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47B Special jurisdiction relating to Business Expansion Scheme. 47C Meaning of tribunal 48 Application to appeals and other proceedings 49 Late notice of appeal 49A Appeal: HMRC review or determination by tribunal 49B Appellant requires review by HMRC 49C HMRC offer review 49D Notifying appeal to the tribunal 49E Nature of review etc 49EA Nature of review: penalties under Schedule 24 to FA 2021 49F Effect of conclusions of review 49FA Effect of conclusions of review: penalties under Schedule 24 to FA 2021 49G Notifying appeal to tribunal after review concluded 49H Notifying appeal to tribunal after review offered but not accepted 49I Interpretation of sections 49A to 49H 50 Procedure. 51 Power of Commissioners to obtain information from appellant. 52 Evidence. 53 Appeals against summary determination of penalties. 54 Settling of appeals by agreement. 54A No questioning in appeal of amounts of certain social security income 54B Notifications of taxable amounts of certain social security income 54C Interpretation of sections 54A and 54B: “appropriate officer” etc 55 Recovery of tax not postponed. 56 Payment of tax where there is a further appeal 56A Appeals from the Special Commissioners. 56B Regulations about practice and procedure. 56C Power of Special Commissioners to order costs. 56D Power of Special Commissioners to publish reports of decisions. 57 Regulations about appeals. 57A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Proceedings in tax cases in Northern Ireland. 59 Election for county court in Northern Ireland. 59A Payments on account of income tax. 59AZA Payments on account of capital gains tax: disposals of land etc 59AA Non-resident CGT disposals: payments on account of capital gains tax 59AB Amounts payable on account: recovery 59B Payment of income tax and capital gains tax: assessments other than simple assessments. 59BA Payment of income tax and capital gains tax: simple assessments 59BB CGT exit charge payment plans 59C Surcharges on unpaid income tax and capital gains tax. 59D General rule as to when corporation tax is due and payable. 59DA Claim for repayment in advance of liability being established. 59E Further provision as to when corporation tax is due and payable. 59F Arrangements for paying tax on behalf of group members 59FA CT exit charge payment plans 59FB CT payment plans for tax on certain transactions with EEA residents 59G Managed payment plans 59H Balancing of instalments for the purposes of section 59G 60 Issue of demand notes and receipts. 61 Distraint by collectors. 62 Priority of claim for tax. 63 Recovery of tax in Scotland 63A Sheriff officer’s fees and outlays. 64 Priority of claim for tax in Scotland. 65 Magistrates’ courts. 66 County courts. 67 Inferior courts in Scotland. 68 High Court, etc. 69 Recovery of penalty ... or interest 70 Evidence. 70A Payments by cheque. 71 Bodies of persons. 72 Trustees, guardians, etc., of incapacitated persons. 73 Further provision as to infants. 74 Personal representatives. 75 Receivers appointed by a court. 76 Protection for certain trustees, agents and receivers. 77 Application of Part VII to capital gains tax. 77A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77B Pre-conditions for serving secondary-liability notice 77C Secondary-liability notices 77D Payments under secondary-liability notices 77E Exception for certain pre-1974 cases 77F Issue, cancellation and effect of exemption certificates 77G Liabilities for assessments made after exemption certificate cancelled 77H Calculations under sections 77C(3) and 77G(7) 77I Information 77J Meaning of “related to a licence” as respects tax, or profits or gains 77K Other definitions in Part 7A 78 Method of charging non-residents. 79 Profits from branch or agency. 80 Charge on percentage of turnover. 81 Taxation on basis of merchanting profit. 82 Savings. 83 Responsibilities and indemnification of persons in whose name a non-resident person is chargeable. 84 Gains from branch or agency. 85 Application of Part VIII to corporation tax. 85A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Interest on overdue income tax and capital gains tax. 86A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Interest on overdue income tax deducted at source 87A Interest on overdue corporation tax etc. 88 Interest on tax recovered to make good loss due to taxpayer’s fault. 88A Determinations under section 88. 89 The prescribed rate of interest. 90 Interest on tax payable gross 91 Effect on interest of reliefs. 91A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Remission in certain cases of interest on tax in arrear by reason of exchange restrictions. 93 Failure to make return for income tax and capital gains tax. 93A Failure to make partnership return. 94 Failure to make return for corporation tax. 95 Incorrect return or accounts for income tax or capital gains tax. 95A Incorrect partnership return or accounts. 96 Incorrect return or accounts for corporation tax. 97 Incorrect return or accounts: supplemental. 97AA Failure to produce documents under section 19A. 97A Two or more tax-geared penalties in respect of the same tax. 98 Special returns, etc. 98A Special penalties in the case of certain returns. 98B UK Economic Interest Groupings and European Economic Interest Groupings. 98C Notification under Part 7 of Finance Act 2004 99 Assisting in preparation of incorrect return, etc. 99A Certificates of non-liability to income tax. 99B Declarations under Chapter 2 of Part 15 of ITA 2007 100 Determination of penalties by officer of the Board. 100A Provisions supplementary to section 100. 100B Appeals against penalty determinations. 100C Penalty proceedings before First-tier Tribunal . 100D Penalty proceedings before court. 101 Evidence for purposes of proceedings relating to penalties. 102 Mitigation of penalties. 103 Time limits for penalties. 103ZA Disapplication of sections 100 to 103 in the case of certain penalties 103A Interest on penalties. 104 Saving for criminal proceedings. 105 Admissibility of evidence not affected by offer of settlement etc. 106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction. 106A Offence of fraudulent evasion of income tax 106B Offence of failing to give notice of being chargeable to tax 106C Offence of failing to deliver return 106D Offence of making inaccurate return 106E Exclusions from offences under sections 106B to 106D 106F Offences under sections 106B to 106D: supplementary provision 106G Penalties for offences under sections 106B to 106D 106H Regulations under sections 106E and 106F 107 Criminal liability for false statements made to obtain allowances. 107A Relevant trustees. 108 Responsibility of company officers. 109 Corporation tax on close company in connection with loans or benefits to participators etc. 109A Residence of companies 109B Provisions for securing payment by company of outstanding tax 109C Penalty for company's failure to comply with section 109B 109D Penalty for other persons if company fails to comply with section 109B 109E Liability of other persons for unpaid tax 109F Interpretation of sections 109B to 109E 110 Valuation of land: power of entry. 111 Valuation of assets: power to inspect. 112 Loss, destruction or damage to assessments, returns, etc. 113 Form of returns and other documents. 114 Want of form or errors not to invalidate assessments, etc. 115 Delivery and service of documents. 115A Electronic lodgement of tax returns, etc. 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Action of ejectment in Northern Ireland. 118 Interpretation. 119 Commencement and construction. 120 Short title. SCHEDULE A1 Digital reporting and record-keeping SCHEDULE 1AA Orders for production of documents SCHEDULE 1AB Recovery of overpaid tax etc SCHEDULE 1A Claims etc. not included in returns SCHEDULE 1B Claims for relief involving two or more years SCHEDULE 3ZA Date by which payment to be made after amendment or correction of self-assessment SCHEDULE 3ZAA CGT exit charge payment plans SCHEDULE 3ZB CT exit charge payment plans SCHEDULE 3ZC CT Payment plans for tax on certain transactions with EEA residents SCHEDULE 3A Electronic lodgement of tax returns, etc. SCHEDULE 4 SAVINGS AND TRANSITORY PROVISIONS
What to do with it
As published
106E Exclusions from offences under sections 106B to 106D
(1) A person is not guilty of an offence under section 106B, 106C or 106D if the capacity in which the person is required to give the notice or make and deliver the return is—
(a) as a relevant trustee of a settlement, or
(b) as the executor or administrator of a deceased person.
(2) The Treasury may by regulations provide that a person is not guilty of an offence under section 106B, 106C or 106D if—
(a) conditions specified in the regulations are met, or
(b) circumstances so specified exist.
(3) The conditions may (in particular) include conditions in relation to the income, assets or activities on or by reference to which the tax in question is chargeable.
Your wording
Your change, as a redline
106E Exclusions from offences under sections 106B to 106D
(1) A person is not guilty of an offence under section 106B, 106C or 106D if the capacity in which the person is required to give the notice or make and deliver the return is—
(a) as a relevant trustee of a settlement, or
(b) as the executor or administrator of a deceased person.
(2) The Treasury may by regulations provide that a person is not guilty of an offence under section 106B, 106C or 106D if—
(a) conditions specified in the regulations are met, or
(b) circumstances so specified exist.
(3) The conditions may (in particular) include conditions in relation to the income, assets or activities on or by reference to which the tax in question is chargeable.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.