Commentary

A4.608 Other payments of tax

Administration and compliance

A4.608 Other payments of tax

A4.608 Other payments of tax

If an HMRC officer discovers that there has been a loss of income tax or capital gains tax, he may make an assessment to recover that loss of tax (see A6.702) or to recover an over-repayment of tax (see A4.333). Tax charged in such an assessment is payable 30 days after the issue of the notice of assessment, but the start date for late payment of interest is 31 January following the tax year in respect of which the assessment is made1. Similar provisions apply to corporation tax (see A6.705), but the due date for

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