Statutory framework for withdrawal of a notice to file a Self Assessment return under section 8B TMA 1970 and its effect on penalties.

CIS deductions and the subcontractor's Self Assessment: credit for sums deducted, contractor returns, discovery assessments and overpayment relief.

Statutory framework for disclosure to HMRC: prompted and unprompted disclosure, penalty reductions under Schedule 24 FA 2007 and Schedule 41 FA 2008, and assessment time limits.

HMRC discovery assessment under section 29 TMA 1970: when it can be made, the 4, 6 and 20-year time limits, appeal, statutory review and postponement of tax.

Statutory provisions applicable to Self Assessment after departure from the United Kingdom: notice to file, penalties, determinations, assessments, withdrawal of notice and residence.