Commentary

E1.258 Payment of tax—statement of account

Personal and employment tax

E1.258 Payment of tax—statement of account

E1.258 Payment of tax—statement of account

Tax due under self assessment is payable on the due dates discussed in E1.250 and E1.251, and there is no requirement for HMRC to issue demand notices for payment.

HMRC maintains a tax account for each taxpayer, and, historically, issued paper statements of account (form SA300) periodically, including in advance of a payment deadlines. However, paper statements are no longer issued if the taxpayer files their tax return online. Instead the taxpayer must review their statement via their Personal Tax Account. HMRC may issue paper statements where the taxpayer files a paper tax return,

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