Summary proceedings: Types of debt for which summary proceedings are appropriate
You can take SP for tax and most other charges that can be treated as tax, includingNIC. These include
- SA liabilities
- employers PAYE and Class 1 NIC
- Income tax Schedule E
- Corporation Tax
- Penalties including Class 1A NIC penalties and Class 2 NIC late notification penalties
- Classes 1A, 2 and 4 NIC
- PAYE settlement agreements
- Regulation 110 determinations.
You should not take SP for
- Inheritance Tax or
- investigation settlements.
Nor should you take summary proceedings for tax and other charges in deceased cases,nor against trusts or seafarers.