Summary assessment allowed for low-return new cases; random selection increased and separate register entry required. The Board permits summary assessment of new cases with returned income at or below the specified low-income threshold, whether detected in survey or from voluntary returns, subject to the summary assessment scheme conditions; increases the random selection proportion for such cases and requires their separate entry in the Demand and Collection Register, thereby modifying existing instructions with immediate effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Summary assessment allowed for low-return new cases; random selection increased and separate register entry required.
The Board permits summary assessment of new cases with returned income at or below the specified low-income threshold, whether detected in survey or from voluntary returns, subject to the summary assessment scheme conditions; increases the random selection proportion for such cases and requires their separate entry in the Demand and Collection Register, thereby modifying existing instructions with immediate effect.
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