Transfer-of-debt notices may only be issued in respect of relevant debts in respect of tax, NIC and the apprenticeship levy. An MSC has a relevant PAYE debt if it must pay an amount of tax for a period and one of the following conditions is met1 (references to the PAYE Regulations below are references to SI 2003/2682):
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•ÌýÌýÌýÌý tax due under a determination under reg 80 of the PAYE Regulations remains unpaid 14 days after the determination became final and conclusive
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•ÌýÌýÌýÌý tax due as shown by
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