Security for tax at risk of being unpaid: monitoring compliance: power to direct a person to make monthly returns
We have the power to direct a person to make monthly returns in VAT and environmental tax cases. There is no power to do this in PAYE/NICs cases.
We can require security at the same time that we direct a person to make monthly returns.
A person can also request that they be allowed to make monthly returns.
|VAT||Paragraph 2(1) of Schedule 11 to the Value Added Tax Act 1994 and the Value Added Tax Regulations 1995 Regulation 25(1)(a) SI 1995 2518, see SG15170.|
|Landfill Tax||Section 49 Finance Act 1996 and the Landfill Tax Regulations 1996 Regulation 11(3)(a) and (b) SI 1996 1257, see SG15370.|
|Aggregates Levy||Section 25(1)(b) of the Finance Act 2001, and The Aggregates Levy (General) Regulations 2002) Regulation 5(4) SI 2002/761, see SG15460.|
|Climate Change Levy||Paragraph 4(1)(b) of Schedule 6 to the Finance Act 2000, and the Climate Change Levy (General) Regulations 2001) Regulation 3(4) SI 2001/838, see SG15560.|
|Insurance Premium Tax||Section 54(b) of the Finance Act 1994, and the Insurance Premium Tax Regulations 1994) Regulation 12(4)(a) and (b) SI 1994/1774, see SG15670.|