Tax charged in a self-assessment (whether made by the taxpayer or HMRC) and payments on account (see E1.251) are payable automatically without the need to issue a demand. In practice, HMRC maintain a charge account for each taxpayer and issue statements1 showing:
- Ìý
•ÌýÌýÌýÌý liabilities which will shortly be due (in effect, a notice to pay), or
- Ìý
•ÌýÌýÌýÌý liabilities paid (in effect, a receipt)
Similar statements are issued at regular intervals
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Web page updated on 17 Mar 2025 13:28