| 单词 | self-assessment |
| 释义 | self-assessment self-assessment A system that enables taxpayers to assess their own income tax and capital gains tax liabilities for the year. Major changes to the UK system occurred in the year 1996–97, since when a self-assessment section has been contained in the tax return, in addition to the part requiring details of taxable income, chargeable gains, and claims for personal allowances. At present the self-assessment is voluntary; if the taxpayer prefers to let HM Revenue and Customs calculate his or her liability, then the tax return must be submitted by September 30 following the end of the year of assessment, rather than the usual January 31. The introduction of self-assessment was accompanied by the Revenue being granted extensive audit powers to enquire into any tax return. http://www.hmrc.gov.uk/individuals/tmaself-assessment.shtml • Guide to self-assessment from HMRC |
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