Finance Act 2021

Content of secondary liability and assessment notice

3 (1) A secondary liability and assessment notice must—

(a) set out why the Commissioners consider that it is appropriate to give a secondary liability and assessment notice to R under paragraph 2(1);

(b) specify the amount which the Commissioners have assessed that P has failed to pay as mentioned in paragraph 1;

(c) specify the amount which the Commissioners have assessed that R is liable to pay;

(d) specify how and when R must pay;

(e) specify how late payment interest will accrue if R does not make the payment by the date on which it is due and payable;

(f) set out how the Commissioners assessed the amount which R is required to pay.

(2) The amount must be an amount which the Commissioners consider just and reasonable, having regard in particular to their reasons for considering that paragraph 2(2) or (3) applies to R.

(3) The Commissioners must publish guidance on the matters which they will take into account when determining whether an amount is just and reasonable.

(4) A secondary liability and assessment notice may not require R to pay an amount before the end of the period of 30 days beginning with the day on which the notice is given to R.

(5) An amount assessed and notified to R in a secondary liability and assessment notice is recoverable on the basis that it is an amount of plastic packaging tax due from R.

(6) But sub-paragraph (5) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.