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HMRC internal manual

Debt Management and Banking Manual

Summary proceedings: Descriptions of tax for particulars of debt

Description of duty for particulars of debt for SP cases

You should use the following particulars of debt on the form SP24. It groups together all duties of a similar type to create one line for each element of debt.

Type of duty Particulars of debt
Self Assessment payment on account under S59A TMA 1970  
Self Assessment balancing payment under S59B TMA 1970 {Self assessment [year]


  Self Assessment determination under S28C TMA 1970 Self assessment determination [year]
  Self Assessment surcharge Self assessment surcharge [year]
  Penalty Penalty [year]
  Employer’s Income Tax PAYE PAYE [year/month(s)]
  Employer’s Class 1/1A NIC Class 1/1A NIC [year/month(s)]
  Deductions from subcontractors Deductions from subcontractors [year/month(s)]
  Class 2 NIC Class 2 NIC [year]
  Corporation Tax Corporation Tax [period ended]
  Interest Interest to today’s date and accruing under Section [59C(6), 86, 87A or 103A] Taxes Management Act 1970 or Regulation 51(1) Income Tax (Pay As You Earn) Regulations 2003 at a rate of £x per day until the order or sooner payment