Recovery of tax by summary proceedings in the magistrates' courts still remains available, but the deduction of tax from earnings under PAYE1 has to a large extent obviated the necessity for such proceedings.
Where the amount of any income tax for the time being due and payable is less than £2,000, or the sum for the time being due of tax payable by instalments is less than £2,000, the tax is, without prejudice to any other remedy, recoverable summarily as a civil debt by proceedings
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