Regulation 97LB Recovery of PAYE debtF1
(1)
HMRC may not recover a PAYE debt in accordance with regulation 97LA(2) unless it has given a recovery notice to the relevant person during the relevant period.
(2)
No recovery of a PAYE debt may be made—
(a)
if the PAYE debt relates to tax payable in a tax year commencing before 6th April 2021, or
(b)
if the deemed employer is also “the client” described in section 61M(1)(a) of ITEPA.
(2)
In this Chapter, a “recovery notice” means a notice which complies with regulation 97LD.
Annotations
Textual amendments
- F1
Pt. 4 Ch. 5 inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3