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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Legislation: Debts recoverable as if they were tax

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