SolvedDMBM450010 | Legislation: Debts recoverable as if they were tax
From HM Revenue & Customs · Debt Management and Banking Manual
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This section gives you general information about the legal basis for taking enforcement action.
Some debts, which are not strictly tax, are recoverable as if they were tax charged in an assessment and due and payable. Listed below are the statutory provisions
| Liability | Statutory provision |
|---|---|
| Interest under TMA70/S87, TMA70/S87A and TMA70/S88 | TMA70/S69 |
| CT Pay and File tax and CTSA based on a return | ICTA1988/S10(2) |
| Surcharges | TMA70/S69 |
| Penalties determined by the General Commissioners | Reg 10(4) General Commissioners (Jurisdiction and Procedure) Regulations 1994 |
| Penalties determined by the Special Commissioners | Reg 24(3) Special Commissioners (Jurisdiction and Procedure) Regulations 1994 |
| Penalty determinations | TMA70/S69 |
| Class 4 National Insurance Contributions | Section 16(1) Social Security Contributions and Benefits Act 1992 |
| Determination of tax payable by an employer and related interest | Regulations 80(2) and 84(2) Income Tax (Pay As You Earn) 2003 respectively |
| Assessment of tax payable by contractor under Reg 14 and related interest | Regulations 14(2) and 15(5) Income Tax (Subcontractors in the Construction Industry), Regulations 1993 respectively |
| Amounts deductible by contractor (except assessments under Reg 14 and related interest) | Regulations 19(2) Income Tax (Subcontractors in the Construction Industry) 1993 and Regulation 16(4) Income Tax (Subcontractors in the Construction Industry) 1993 |
| Employer’s PAYE liability (and related interest) | Regulation 84 Income Tax (PAYE) 2003 |
| Class 1 / 1A National Insurance Contributions | Regulation 16(1) Schedule 4 Social Security (Contributions) Regulations 2001 (and the Northern Ireland equivalent) as applied by ICTA1988/S203 |
| Working Family Tax Credits Penalty Determination | TMA/S100(A) |
| Student loan deductions and related interest | Regulations 57 and 58 of The Education (Student Loans)(Repayment) Regulations 2009 respectively |
| Working Tax Credit (WTC) and Family Tax Credit (FTC) penalty | Paragraph 7 (1) Schedule 2 Tax Credits Act 2002 |
| Tax credit overpayments | Section 29(3) Tax Credits Act 2002 |
| Late filing penalties | FA2009 Sch 55 |
| Late payment penalties | FA2009 Sch 56 |