Commentary

E1.255 Payment of tax—collection and recovery

Personal and employment tax

E1.255 Payment of tax—collection and recovery

E1.255 Payment of tax—collection and recovery

For the collection and recovery of tax, see Division A4.6.

Recovery through the courts

Income tax, capital gains tax or corporation tax not exceeding £2,000 which represents a payment on account (see E1.251) or tax payable on an assessment (including a self assessment) may be recovered summarily as a civil debt by proceedings brought by a collector through the magistrates' court1. In England and Wales the proceedings may be brought within one year of the time when the tax became due2.

Amounts in excess of £2,000 are recovered through the general procedures of the county courts

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