Commentary

A1.710 Recovery of tax by summary proceedings

Administration and compliance

A1.710 Recovery of tax by summary proceedings

A1.710 Recovery of tax by summary proceedings

Recovery of tax by summary proceedings in the magistrates' courts still remains available, but the deduction of tax from earnings under PAYE1 has to a large extent obviated the necessity for such proceedings.

Where the amount of any income tax for the time being due and payable is less than £2,000, or the sum for the time being due of tax payable by instalments is less than £2,000, the tax is, without prejudice to any other remedy, recoverable summarily as a civil debt by proceedings commenced in the name of a collector2. Any proceedings

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