Info on need to lodge tax returns please?

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Please,

Can anyone tell me the exact piece of legislation which states that tax accounts must be lodged yearly irresective of whether or not, an accountant reckons you have no liability? ( have found out my accountant decided not to bother doing this and for the last few years, didnt bother lodging anything at all in without my knowledge and in spite of my wishes to the contrary.

(I want to be able to quote chapter and verse to him as to why I am not one bit happy about this happening).

Thanks again.
 
What makes you think you should have lodged accounts?

If you are a PAYE worker (and not a director) and have no other income then you needn't send in a return

You can have a look through S.951 of TCA97, it outlines a lot of the obligations to file returns

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You can find S951 of the 1997 Act here:
[broken link removed]

Does anyone know the number of the Section that addresses the obligation of Directors to complete a return?
 
The reason I was under the impresson that one needed to lodged on my behalf was that I was working and studying in the UK for several years whilst my home here was let and the income this generated, helped pay the morgage
 
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