Part 5 U.K. Miscellaneous income

[F1 CHAPTER 2A U.K. Offshore receipts in respect of intangible property

Textual Amendments

F1 Pt. 5 Ch. 2A inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4 (with Sch. 3 para. 8)

Modifications etc. (not altering text)

C1 Pt. 5 Ch. 2A: power to amend conferred (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 10

Recovery of tax from person in same control group U.K.

608O Notice requiring payment from person in same control group as taxpayer U.K.

(1) This section applies where—

(a) an amount of income tax has been assessed on a person (“the taxpayer”) for a tax year by virtue of this Chapter, and

(b) the whole or any part of that amount, or of any interest on that amount, is unpaid at the end of the period of 6 months after the relevant date.

(2) A designated officer may give a notice to a relevant person requiring that person, within 30 days of the giving of the notice, to pay any unpaid tax and interest.

(3) The notice must state—

(a) the amount of income tax and interest that remains unpaid,

(b) the date when the income tax first became payable, and

(c) the relevant person's right of appeal.

(4) A notice under this section may not be given more than 3 years and 6 months after the relevant date.

(5) In this section “relevant person” means any person who was in the same control group as the taxpayer at any time in the tax year (see section 608S for the meaning of being in the same “control group”).

(6) In this section “the relevant date” means—

(a) in relation to an amount of income tax determined under section 28C of TMA 1970, the date on which the determination was issued;

(b) in relation to an amount of income tax under a self-assessment in a case where the taxpayer's return under section 8 or 8A of TMA 1970 was delivered after the last day for delivering it in accordance with that section, the date on which the return was delivered;

(c) in any other case, the date the amount mentioned in subsection (1)(a) became due and payable.

(7) A notice may be given anywhere in the world, to any relevant person (whether or not UK resident).

(8) In this section—

• “assessment”: any reference to an amount of income tax that has been assessed on a person includes an amount of income tax that has been determined under section 28C of TMA 1970 in relation to the person;

• “designated officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Chapter.]