EIM46095 | Section 554Z11E: provisional payments of tax: application to have payment treated as paid amount

ITEPA 2003 – section 554Z11E

It is possible for a person to apply to have a provisional payment of tax treated as an earlier charge paid amount, a Chapter 2 paid amount or a Chapter 2 aggregate paid amount. The application must be made to HMRC and the decision will be notified to the applicant.

Where an application is successful, the provisional payment of tax to which the application relates will be treated as a paid amount and will not be repaid.