Regulation 84 Recovery of tax and interest

In this regulation, “the unpaid amount” means any amount of tax or interest which—

Part 6 of TMA (collection and recovery) applies to the recovery of the unpaid amount F3or combined amount and any interest on it as if it were income tax charged on the employer or employee (as the case may be) but with the modification indicated in paragraph (3).

Summary proceedings for the recovery of the unpaid amount may be brought in England and Wales or Northern Ireland at any time before the end of the period which applies for the purposes of the regulation in question, as shown in Table 4.

Proceedings against an employer may be brought for the recovery of the unpaid amount F8or combined amount and any interest on it without distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question.

The unpaid amount F9or combined amount and any interest on it 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).

But paragraphs (4) and (5) do not prevent the bringing of separate proceedings for the recovery of each of the amounts which the employer is liable to pay for any tax period in respect of each of the employees.