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HMRC internal manual

Company Taxation Manual

Income Tax: collection of tax on annual payments: items included in error


An officer may conclude that an item is wrongly included as a section 946 payment in a return made under Chapter 15 and may then make any assessments , adjustments or set offs required to correct the position. The resulting liability to tax (including interest on unpaid tax), whether of the company or of any other person, should be the same as it would have been had the item not been included.

The due and payable date for any tax due on an assessment made under these provisions will be the date on which the tax would have been due had the returns been completed correctly.