Under SA, liability for the year will usually be established
upon submission of the SA return issued at the end of the year.
However, a request may be received during the year to settle the
taxpayer’s liability following the permanent cessation of
all sources of income and gains liable to UK tax.
Wherever possible the return should be issued at the end of
the year in the normal way. The issue of an in-year return should
be restricted
only to those cases where early settlement is
requested.
Early settlement may be requested during the year only in
the following circumstances
More information about permanent cessation is provided in section ‘Permanent Cessation’ ( SAM90000 onwards).
