in the case of a relevant PAYE debt one of conditions A to E is met, and

in the case of a relevant apprenticeship levy debt one of conditions F or G is met.

an amount of tax for a qualifying period has been determined in accordance with regulation 80 (determination of unpaid tax and appeal against determination), and

any part of the tax determined has not been paid within 14 days from the date on which the determination became final and conclusive.

HMRC serve a notice on an employer under regulation 75A(5) (power of HMRC to issue a notice and certificate in cases where regulation 67B or 67D returns are not made, etc) requiring payment of the amount of tax they consider the employer is liable to pay, and

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.

an employer delivers a return under regulation 73 (annual return of relevant payments) for the tax year 2007-08, or any later tax year, showing an amount of total net tax deducted by the employer for that tax year,

HM Revenue and Customs prepare a certificate under regulation 76 (certificate if tax in regulation 73 return is unpaid) showing how much of that amount remains unpaid, and

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.

HM Revenue and Customs prepare a certificate under regulation 77(6) (return and certificate if tax may be unpaid) showing an amount of tax which the employer is liable to pay for a qualifying period, and

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.

HM Revenue and Customs serve notice on an employer under regulation 78(4) (notice and certificate if tax may be unpaid) requiring payment of the amount of tax which they consider the employer is liable to pay, and

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.

HM Revenue and Customs prepare a certificate under regulation 79(2) (certificate after inspection of PAYE records) showing an amount of tax which it appears that the employer is liable to pay for a qualifying period,

HM Revenue and Customs make a written demand for payment of that amount of tax, and

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the written demand for payment is made.

an amount of apprenticeship levy for a qualifying period has been assessed in accordance with regulation 147L (assessment of unpaid apprenticeship levy), and

any part of the apprenticeship levy assessed has not been paid within 14 days beginning with the date on which the assessment is served.

an employer delivers a return under regulation 147D (duty to report the amount of apprenticeship levy to be paid), showing an amount of apprenticeship levy payable by the employer for the tax year,

HM Revenue and Customs assesses the amount of apprenticeship levy under regulation 147L showing how much of that amount remains unpaid, and

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the assessment is served.