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HMRC internal manual

Debt Management and Banking Manual

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
  • Interest
  • 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.