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• Pre-ITSA assessing took place on individuals up to and including the year 1995-96.
• For 1996-97 onwards all qualifying individuals were under the Self Assessment system.
• Assessing for 1995-96 and earlier continued under the pre ITSA rules until 5 April 1998.
• From 6 April 1998 any assessment on an individual was made as a 'Discovery Assessment' under the ITSA rules.

For partnerships, the pre-ITSA assessing was extended to include 1996-97. »Ê¹ÚÌåÓýapppartnership was assessed under the old rules for partnership income. But the individualswithin the partnership needed to follow the ITSA rules for their individual income.

»Ê¹ÚÌåÓýapp guidance contained in DMBM405010 onwards should be enoughinformation to handle these cases.