SCHEDULES

SCHEDULE 1Bank payroll tax

Part 2Collection and management of tax

Collection and recovery

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1

HMRC may publish requirements as to the method or methods of payment to be used by taxable companies for paying bank payroll tax.

2

Part 6 of TMA 1970 (collection and recovery) applies in relation to a charge to bank payroll tax as it applies in relation to a charge to corporation tax.

3

See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).