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HMRC internal manual

Debt Management and Banking Manual

Legislation: Due and payable dates

In addition to answering the specific types of defence covered in DMBM666390 you may also have to explain how the due and payable date of the tax is determined. For example, for SA you would have to inform the court that ‘the tax is charged under section 59A TMA1970. The first instalment of that tax, to which my claim for interest relates, became payable on the 31st of January 2008’.

Refer to the following table, which gives the relevant legislation.

Type of case Legislation Determining The Due and Payable Date
Self-assessment POA S59A(2) TMA1970
SA balancing payment S59B TMA1970
SA Revenue determination S28C TMA1970
Schedule D/ NIC-4 ICTA88/ S5 (1)-(3) (formerly S4(1)-(2) ICTA 1970)
Income Tax PAYE Regulation 69 Income Tax (PAYE) 2003
IT-SC monthly payment Reg 7 income Tax (Construction Industry Scheme) Regulations 2005.
National Insurance Class 1 & 1A As Income Tax PAYE above as applied by Regulation 28 Schedule 1 Social Security (Contributions) Regulation 1979
Corporation Tax ICTA88/ S8 (formerly S243 ICTA 1970)
Capital Gains Tax TCGA92/ S7
Assessment under:- ICTA88/ S419 (formerly S286 ICTA 1970) ICTA88/ S419 (3) (formerly S286(4) ICTA 1970)
ICTA88/ SCH13 (formerly Schedule 14 FA 1972) ICTA88/ SCH13/ PARA10 (20-(3) (formerly para 10 (2)-(3) Schedule 14 FA 1972)
ICTA88/ SCH16 (formerly Schedule 20 FA 1972) ICTA88/ SCH16/PARA10 (2)-(3) (formerly para 10(2)-(3) Schedule 20 FA 1972)
ICTA88/ S252 (formerly S102 FA 1972) ICTA88/ S252 (formerly S102(2) FA 1972)
ICTA88/ SCH14/PARA6 (formerly para15(1) Schedule 4 FA 1976) ICTA88/ SCH14/PARA6 (formerly S4(1) ICTA 1970 as applied by para 15 Schedule 4 FA 1976)

Where the assessment to which the interest relates was the subject of an appeal, the provisions of TMA70/ S55 may apply. This will mean that the due and payable date is affected by the appeal. The table that follows gives the circumstances in which Section 55 applies together with the statutory authority.

Circumstances Statutory Authority
Tax not the subject of an application to postpone payment TMA70/ S55 (2)
NPA not settled by agreement TMA70/ S55 (6)
NPA settled by agreement TMA70/ S55 (7)
Tax previously postponed (or any increase) on determination of appeal by the Commissioners TMA70/ S55 (9)
Tax payable on settlement of appeal by agreement TMA70/S55 (9) applied by TMA70/ S54 (1)

The due dates for assessments under ICTA88/ SCH13 and ICTA88/ SCH16 (formerly Schedules 14 and 20 FA 1972) are not affected by an appeal. This provided for in paragraph 10 (3) of the respective schedules.

Where the assessment is the subject of an appeal determined after the normal due date, no statutory provision governs the date on which tax becomes payable, except as mentioned above. In practice, the due and payable date is taken as the date of determination of the appeal.