Finance Act 2021

127 Collection of tax debts U.K.

(1) Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

(2) In paragraph 1(1) (taxpayer notices), at the end insert “ or for the purpose of collecting a tax debt of the taxpayer ”.

(3) In paragraph 2(1) (third party notices), at the end insert “ or for the purpose of collecting a tax debt of the taxpayer ”.

(4) In paragraph 5(2) (persons whose identities are not known), after “tax position of” insert “ or for the purpose of collecting a tax debt of ”.

(5) In paragraph 5A (persons whose identity can be ascertained)—

(a) in sub-paragraph (2), at the end insert “ or for the purpose of collecting a tax debt of the taxpayer ”, and

(b) in sub-paragraph (7), after “tax position of”, in both places, insert “ , or for the purpose of collecting a tax debt of, ”.

(6) After paragraph 63 insert—

“63A “Tax debts: collection

(1) In this Schedule a reference to collecting a tax debt of a person is a reference to taking any steps for, or in connection with, the recovery of—

(a) an amount of tax due from the person, or

(b) any other amount due from the person in connection with any tax.

(2) It does not matter whether or not another person is, or has been, at any time liable to pay the tax or other amount.”

(7) After paragraph 63A (inserted by subsection (6)) insert—

“63B “Tax debts: extended meaning of “relevant foreign tax”

“63B Where this Schedule applies for the purpose of collecting a tax debt of a person, “relevant foreign tax” is to be taken to include (in addition to what is mentioned in paragraph 63(4)) any tax or duty which is covered by the provisions for the exchange of information under Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (as it had effect immediately before IP completion day).”

(8) The amendments made by this section have effect for the purpose of collecting a tax debt of a person whenever arising.