Part 22Miscellaneous provisions
Chapter 7Recovery of unpaid corporation tax due from non-UK resident company
977Notice requiring payment of unpaid tax
1
An officer of Revenue and Customs may serve a notice on a related company requiring it, within 30 days of the service of the notice, to pay—
a
in a case which is not a consortium case, the amount of the unpaid tax, or
b
in a consortium case, the proportion of that amount found under section 979.
2
The notice must state—
a
the amount of corporation tax assessed on the taxpayer company for the accounting period in question that remains unpaid,
b
the date when it first became payable, and
c
the amount which is to be paid by the company on which the notice is served.
3
The notice has effect—
a
for the purposes of the recovery from that company of the amount required to be paid and of interest on that amount, and
b
for the purposes of appeals,
as if it were a notice of assessment and that amount were an amount of tax due from that company.
4
In this Chapter “consortium case” means a case where the related company is not within section 976(1)(a).