Regulation 15 Payment by an unregistered personI1
United Kingdom
Where MGD (or a sum owed as MGD) is due to the Commissioners, and the person who has become liable to pay is not an RP, that person must pay the amount due—
by the prescribed method; and
by sending it to the prescribed address.
The Commissioners must—
prescribe a date for the payment of the MGD; or
notify the person of the date by which the MGD must be paid,
and any date which is prescribed or notified under this paragraph must not be earlier than thirty days after the date of any assessment in respect of that MGD.
The date that a payment is treated as made for the purposes of this Part is when it is received by the Commissioners.
A payment must not be treated as having been made by the date prescribed or notified in accordance with paragraph (2) unless it is made in such a manner as secures that all the transactions can be completed that need to be completed before the whole of the amount becomes available to the Commissioners.
For the purposes of these Regulations references to a payment being made by any day include references to its being made on that day.