Commentary

E1.1205 Recovery of tax from third party

Personal and employment tax

E1.1205 Recovery of tax from third party

E1.1205 Recovery of tax from third party

As described in E1.1201, an individual (X) may be assessed to tax under SIPO provisions in respect of a capital amount received by another person (Y)1. In those circumstances, X is entitled to recover from Y any tax so charged on him2. If X has not paid the tax after six months from the due date, it may be recovered from Y as though he were the person assessed but without prejudice to the right to recover from X3.

Where tax may be recovered in this way, a HMRC officer must, on request, produce

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial