| Commentary

(a) Employee liability

| Commentary

(5)     Liability of employee for unpaid tax

(a)     Employee liability

A relevant employee may become liable for the unpaid tax (SI 2003/2682 reg 81). This will arise if (Condition A) he received the payments with knowledge of the employer's wilful failure to deduct or if (Condition B) the unpaid tax represents an amount for which the employer was required to account under SI 2003/2682 reg 62(5) (notional payments) in respect of a notional payment.

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