DMBM660250 - Summary proceedings: Descriptions of tax for particulars of debt

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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