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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
, see all updates

Pursuit: enforcement: legislation

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

Section Type of liability
   
10(2) ICTA 1988 Authority for liability on a return to be recovered as if it were charged by an assessment (CT Pay and File APs only).
60(1) TMA 1970 Requirement for Debt Management to make an application of sums in charge to collect.
87A TMA 1970 Interest is charged from the due date (Word 49KB) to the date of payment.
94 TMA 1970 Authority to charge penalties for a company’s failure to deliver a CT return (CT Pay and File APs only).
Para 7(1) FA 1998 Every company tax return for a CTSA AP must include a self assessment of the amount of tax which is payable.
Paras 17 and 18 Schedule 18 FA 1998 Authority to charge penalties for a company’s failure to deliver a CT return (CTSA APs only).
Para 39 Schedule 18 FA 1998 Authority for tax charged by a Revenue Determination to be recovered as if it were a self assessment by the company.
40(4) FA 1998 Authority to continue proceedings for tax remaining due when a Revenue Determination is superseded by a self assessment.
65 TMA 1970 as amended by paragraph 30(2) Sch 19 FA 1998 Authority to start enforcement in the Magistrates’ Court for CT.
Para 97 Schedule 18 FA 1998 Authority to enforce a self assessment or an amended self assessment as if it was a charge to tax by assessment.