Regulation 109 Payment of tax and recovery proceedingsI1

The employer must pay to F1HMRC by the due date the aggregate amount for which the employer is accountable to F2HMRC under a PSA F3in relation to the preceding tax year.

“The due date” means 19th October following the end of F4each tax year to which the F5computation relates.

Part 6 of TMA (collection and recovery) applies to the recovery of the aggregate amount or any part of it (“the amount of tax”) as if it were income tax charged on the employer.

But summary proceedings for the recovery of the amount of tax may be brought in England, Wales or Northern Ireland at any time before the expiry of 12 months beginning with the due date.

Proceedings may be brought for the recovery of the amount of tax without distinguishing the amounts which the employer is liable to pay in respect of each employee under the PSA and without specifying the employees in question.

The amount of tax is one cause of action or one matter of complaint for the purposes of proceedings under sections 65, 66 and 67 of TMA^f1 (magistrates' courts, county courts and inferior courts in Scotland).