Publisher's Synopsis
From April 1996, the burden of administering the income tax system will shift from the Revenue to ordinary taxpayers. The changes are wide ranging, including a new deadline for submitting tax returns, new rules for keeping information used to prepare a return and a host of new penalties.;This practical guide, prepared by the RSM's tax accountants Deloitte & Touche, explains in simple terms how to fulfil the new obligations and so maintain a harmonious relationship with HM Inspector of Taxes.