A return must include a self assessment.
In subsection (1) "return" means—
an annual tax on enveloped dwellings return, or
a return of the adjusted chargeable amount.
The reference in subsection (2)(a) to an annual tax on enveloped dwellings return does not include a relief declaration return.
In the case of an annual tax on enveloped dwellings return, "self assessment" means an assessment of—
the amount of tax to which the person is chargeable under section 99 for the period in respect of the interest, and
if the return includes a claim under section 100 (interim relief), the tax payable after the relief.
In the case of a return of the adjusted chargeable amount, "self assessment" means an assessment of—
the adjusted chargeable amount, and
the additional tax payable in accordance with section 163(2).
A self assessment must include a statement of the amount taken to be the market value of the interest on each valuation date (earlier than the date on which the return is delivered) that is relevant for the purposes of the assessment.