DMBM660040 | Summary proceedings: Types of debt for which summary proceedings are appropriate

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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.