FA 2016, Sch 23 has given HMRC the power to raise simple assessments for income tax and CGT. These seem to replace the need to issue a self assessment form, and even allow HMRC to cancel a notice to complete an SA form.
Although the power came into effect from 15 September 2016 I can't find any guidance on this from HMRC or elsewhere . Has the Tax Faculty written any guidance?
My questions are: