E4.1043A Recovery Of PAYE

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Commentary

Personal and employment tax

SI 2020/1150 inserts regs 97LA–97LH into SI 2003/2682. This puts in place the ability for PAYE that has not been paid under this legislation to be recovered¹. This recovery may be made from any 'person who is a party to the arrangements'. The regulations apply where:

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•�� 'there is no realistic prospect of recovery or all or part of' unpaid tax in relation to these rules 'within a reasonable period of time'²
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•�� the PAYE debt relates

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D6.503 International movement of capital—reportable transactions and events

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

I9.421 Situs of simple contract debts for IHT

A4.214 Claims following further assessments—income tax and capital gains tax

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