Self-Assessment

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Self-Assessment

In taxation, any system that allows the individual taxpayer to determine how much he/she owes in taxes. In a self-assessment, the taxpayer declares his/her income, makes deductions and credits, and arrives at the amount owed. A self-assessment is subject to review (and perhaps an audit) by the tax authorities.
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References in periodicals archive ?
Ruth Owen, HMRC's director general of personal tax, said: "This is another record-breaking year for self assessment, with 210,000 more people filing their returns on time than last year.
Anyone who still hasn't filed their return should call the self assessment helpline on 0300 200 3310.
It is believed that self assessment can influence learners' learning achievement (Dearing 1997; Falchikov 1997; Stefani 1998; Taras 2001 2002).
However the effect value of self assessment for listening skill was less than reading skill.
Key words: self assessment language learners EFL receptive skills
A pre-service teacher learns that self assessment equates to life long learning.
It follows reports that up to one million taxpayers will have missed Monday's deadline for filing their self assessment returns.
The utility of self assessments in the assessment centre process.