SCHEDULES
SCHEDULE 9Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices
PART 2Joint and several liability notices
Assessments of liability
I2I116
1
Where P is liable to pay an amount of plastic packaging tax, the Commissioners may assess that R is liable to pay an amount equal to or less than the amount due from P.
2
Where such an assessment is made, the Commissioners must notify R of—
a
the amount due from P;
b
the amount assessed as due from R;
c
how the Commissioners assessed the amount due from R;
d
the date by which payment must be made;
e
how payment must be made;
f
how late payment interest will accrue if R does not make the payment by the date on which it is due and payable.
3
The amount assessed as due from R must be an amount which the Commissioners consider just and reasonable, having regard in particular to—
a
their reasons for considering that paragraph 10(2) or (3) applies to R, and
b
the requirement mentioned in paragraph 13(3) (requirement to treat R as knowingly involved in P's failure to pay tax).
4
The Commissioners must publish guidance on the matters which they will take into account when determining whether an amount is just and reasonable.
5
The date by which payment must be made may not be before the end of the period of 30 days beginning with the day on which R is notified in accordance with sub-paragraph (2).
6
An amount may be assessed and notified to R even if R has made a notification under paragraph 13(1) (and the Commissioners must repay any amount that is subsequently found to have been overpaid).