A4.612 Demand and receipt

A4.612 Demand and receipt

Tax charged in a self-assessment (whether made by the taxpayer or HMRC) and payments on account (see E1.251) are payable automatically without the need to issue a demand. In practice, HMRC maintain a charge account for each taxpayer and issue statements1 showing:


    •     liabilities which will shortly be due (in effect, a notice to pay), or


    •     liabilities paid (in effect, a receipt)

Similar statements are issued at regular intervals when amounts of tax are outstanding, when a self-assessment or a payment on account is amended and on the conclusion of an enquiry into a return.

As regards

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