SolvedDMBM660250 | Summary proceedings: Descriptions of tax for particulars of debt
From HM Revenue & Customs · Debt Management and Banking Manual
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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 |