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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: legislation: automatic pursuit

The table below gives a brief explanation of what the legislation relevant to this subject contains

Section Explanation
   
60 (1) TMA 1970 When the tax becomes due and payable the Debt Management Office shall make an application for payment of sums in charge to collect
59D TMA 1970 (CTSA APs) The normal due and payable date for CT is 9 months and 1 day after the end of the AP
Para 17 Schedule 18 FA 1998 A company required to deliver a tax return and fails to do so is liable to a flat-rate penalty
Para 18 Schedule 18 FA 1998 A company is liable to a tax-related penalty if required to deliver a tax return and fails to do so