Q: Step-by-step procedure

The section of law behind each step is shown beside it. 1 Check the years named s.114(4) And whether you were required to file. 2 Prepare returns s.114 Income and wealth statements for each year. 3 File within the notice period s.114(4) Or ask for more time in writing. 4 ATL s.182A Late returns need the surcharge or undertaking to get back on the ATL.

Question 1

When this applies

Accepted Answer

You receive a notice under section 114(4).

Question 2

Time limits, fees and sections

Accepted Answer

Item Rule Section Years covered Up to the last 5 completed tax years s.114(4) Extended Up to 10 years if you haven't filed for any of the last 5 years s.114(4) proviso No limit If you have undisclosed foreign income or assets s.114(4) proviso

Question 3

Step-by-step procedure

Accepted Answer

The section of law behind each step is shown beside it.

1
Check the years nameds.114(4)
And whether you were required to file.
2
Prepare returnss.114
Income and wealth statements for each year.
3
File within the notice periods.114(4)
Or ask for more time in writing.
4
ATLs.182A
Late returns need the surcharge or undertaking to get back on the ATL.

Question 4

Documents to prepare

Accepted Answer

Notice Income and asset records for the years named

Question 5

Practical tips

Accepted Answer

If you don't file, FBR can make a best-judgment assessment under section 121

Item	Rule	Section
Years covered	Up to the last 5 completed tax years	s.114(4)
Extended	Up to 10 years if you haven't filed for any of the last 5 years	s.114(4) proviso
No limit	If you have undisclosed foreign income or assets	s.114(4) proviso