| 8.1 | Under self assessment
there are both ‘self assessments’, that is
- a self assessment forming part of a tax
return (e.g. under Section 9)
- an amended self assessment following a
correction (e.g. under Section 9ZB) or an enquiry (e.g. under
Section 9C or, much more likely, under Section 28A)
- a determination under Section 28C (which
is treated as if it were a self assessment) following a failure to
make a tax return
and ‘HMRC assessments’, that is
- a discovery assessment made under Section
29 to make good a loss of tax.
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