PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Recovery
Recovery of tax and interestI1C184
1
In this regulation, “the unpaid amount” means any amount of tax or interest which—
b
an employee is liable to pay under regulation 72(7) or regulation 81(6).
2
Part 6 of TMA (collection and recovery) applies to the recovery of the unpaid amount F4or combined amount and any interest on it as if it were income tax charged on the employer or employee (as the case may be) but with the modification indicated in paragraph (3).
3
Summary proceedings for the recovery of the unpaid amount may be brought in England and Wales or Northern Ireland at any time before the end of the period which applies for the purposes of the regulation in question, as shown in Table 4.
1. Regulation | 2. Period |
---|---|
Regulation 76(2) |
|
| |
Regulation 79(2)(b) | 12 months after the date of the certificate. |
Regulations 72(7) and 81(6) | 12 months after the date on which the unpaid amount became payable. |
4
Proceedings against an employer may be brought for the recovery of the unpaid amount F1or combined amount and any interest on it without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question.
5
6
But paragraphs (4) and (5) do not prevent the bringing of separate proceedings for the recovery of each of the amounts which the employer is liable to pay for any tax period in respect of each of the employees.