self-assessmentn.
/ˌsɛlfəˈsɛsm(ə)nt/, U.S. /ˌsɛlfəˈsɛsm(ə)nt/ 1.
a. The action of determining oneself how much tax, esp. income tax, one legally owes. Also: a feature or component of a tax system whereby individuals calculate their own tax.
ΚΠ
1815 Public Ledger & Daily Advertiser 2 Feb. How proud and noble a manifestation would this now be for Britain..to propose a moderate self-assessment of one, two, or three per cent. on all incomes above 90l. a year.
1865 Jrnl. Statist. Soc. 28 256 Self-assessment is the rule in incomes which cannot be taxed at their source.
1903 D. O. Kinsman Income Tax in Commonw. of U.S. xi. 113 The laws have required that the tax should be levied by self-assessment, almost invariably under severe penalties for failure to comply.
1972 Accountant 12 Oct. 441/2 Special arrangements will secure for them the equivalent of tax credits, and self-assessment is waiting in the wings.
2001 Guardian 6 Jan. (Jobs & Money section) 9/2 Although self assessment was introduced four years ago, there is still confusion over the obligation to calculate your tax.
b. The action of assessing for oneself the appropriate amount for a voluntary payment, esp. a contribution to a parish, mission, etc. Now rare.
ΚΠ
1819 Parl. Deb. 1st Ser. 39 1474 Assessment was imposed by this local body chiefly composed of those who paid it, thus nearly amounting to a self-assessment.
1864 Times 28 Apr. 10/3 It is the substitution of a compulsory tax for a voluntary self-assessment.
1901 Churchman 13 Apr. 454/1 Let each member consider what his just share in this work is, and meet that self-assessment in the spirit of higher giving.
1940 T. Cocker Brown in N. Goodall Hist. London Missionary Soc. 1895–1945 (1954) iv. 289 The system of phalalo, a minimum contribution required of each member, is not ideal. One would prefer a system of gifts, made freely on a basis of self-assessment.
2. Assessment or evaluation of oneself or one's own actions or attitudes; an instance of this.
ΘΚΠ
the mind > attention and judgement > judgement or decision > evaluation, estimation, appraisal > [noun] > by oneself
autometry1829
self-rating1878
self-assessment1899
self-evaluation1900
1899 Musical News 9 Sept. 221/1 After this recital of his career and personal self-assessment, no one should venture to question..[his] authoritative deliverance.
1912 B. Perry Amer. Mind ii. 57 Humorist and moralist..are fashioning day by day the infinitely delicate processes of our national self-assessment.
1960 Spectator 1 July 34 In the study of myth, Professor Kerényi explained in a ‘self-assessment’ written ten years ago, one must accept the ‘axiom’ of depth psychology.
1999 Grocer 24 Apr. 8/4 The supermarkets have already carried out self assessments to identify any glitches that may occur in the supply chain.
2014 G. Simsion Rosie Effect (2015) xxix. 254 I had been rated as incapable by both a professional therapist and my wife. And now by my own self-assessment.
This entry has been updated (OED Third Edition, January 2018; most recently modified version published online March 2022).
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n.1815