925 Special rules relating to assessments under Schedule E

(1) Where a person becomes entitled to any additional salary, fees or emoluments for a year in which an assessment to income tax has already been made, an additional assessment or assessments is or are to be made on the person until the full amount of the salary, fees or emoluments have been charged to income tax.

(2) Where a person proves to the inspector that an assessment to income tax in respect of the person’s salary, fees or emoluments exceeds the actual amount of salary, fees or emoluments received for the year, the assessment will be adjusted and the overpaid tax repaid.

Relevant Date: Finance Act 2019