SCHEDULES

SCHEDULE 1 U.K. Bank payroll tax

Part 2 U.K. Collection and management of tax

Failure to include self-assessment U.K.

20 (1) If a taxable company delivers a bank payroll tax return but fails to include a self-assessment, HMRC may make the assessment on the company's behalf on the basis of the information contained in it. U.K.

(2) The assessment is treated for the purposes of this Schedule as a self-assessment and as included in the return.