DMBM450010 - Legislation: Debts recoverable as if they were tax

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This section gives you general information about the legal basis for taking enforcement action.

Some debts, which are not strictly tax, are recoverable as if they were tax charged in an assessment and due and payable. Listed below are the statutory provisions

Liability

Statutory provision

Interest under TMA70/S87, TMA70/S87A and TMA70/S88

TMA70/S69

CT Pay and File tax and CTSA based on a return

ICTA1988/S10(2)

Surcharges

TMA70/S69

Penalties determined by the General Commissioners

Reg 10(4) General Commissioners (Jurisdiction and Procedure) Regulations 1994

Penalties determined by the Special Commissioners

Reg 24(3) Special Commissioners (Jurisdiction and Procedure) Regulations 1994

Penalty determinations

TMA70/S69

Class 4 National Insurance Contributions

Section 16(1) Social Security Contributions and Benefits Act 1992

Determination of tax payable by an employer and related interest

Regulations 80(2) and 84(2) Income Tax (Pay As You Earn) 2003 respectively

Assessment of tax payable by contractor under Reg 14 and related interest

Regulations 14(2) and 15(5) Income Tax (Subcontractors in the Construction Industry), Regulations 1993 respectively

Amounts deductible by contractor (except assessments under Reg 14 and related interest)

Regulations 19(2) Income Tax (Subcontractors in the Construction Industry) 1993 and Regulation 16(4) Income Tax (Subcontractors in the Construction Industry) 1993

Employer’s PAYE liability (and related interest)

Regulation 84 Income Tax (PAYE) 2003

Class 1 / 1A National Insurance Contributions

Regulation 16(1) Schedule 4 Social Security (Contributions) Regulations 2001 (and the Northern Ireland equivalent) as applied by ICTA1988/S203

Working Family Tax Credits Penalty Determination

TMA/S100(A)

Student loan deductions and related interest

Regulations 57 and 58 of The Education (Student Loans)(Repayment) Regulations 2009 respectively

Working Tax Credit (WTC) and Family Tax Credit (FTC) penalty

Paragraph 7 (1) Schedule 2 Tax Credits Act 2002

Tax credit overpayments

Section 29(3) Tax Credits Act 2002

Late filing penalties

FA2009 Sch 55

Late payment penalties

FA2009 Sch 56