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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Legislation: Customs and other duties

Customs Duty

Debt type Legislation Description
     
Customs duty S.137 (1) of the Customs and Excise Management Act 1979 (“CEMA 1979”) “Without prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of customs or excise duty may be recovered as a debt due to the Crown.”

Insurance Premium Tax (IPT)

Debt type Legislation Description  
       
IPT Paragraph 7 (1) of Schedule 7 to the Finance Act 1994 “Tax due from any person shall be recoverable as a debt due to the Crown.”  
Assessments S.56 (7) of the Finance Act 1994 “Where an amount has been assessed and notified to any person under subsection (1) and (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly, unless, or to the extent that, the assessment has subsequently been withdrawn or reduced.”  
Penalties and interest Paragraph 25 (8) of Schedule 7 to the Finance Act 1994 “Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were tax due from him unless, or except to the extent that, the assessment has been subsequently withdrawn or reduced.”