Income Tax Act 2007 section 961

Relationship between Chapter and Income Tax Acts powers

Section 961 confirms that the provisions of this Chapter do not limit or override any existing powers under the Income Tax Acts to recover income tax.

• Nothing in this Chapter restricts or affects any powers already available under the Income Tax Acts for recovering income tax
• Recovery powers include assessment and any other methods available to HMRC under the Income Tax Acts
• This preservation of powers applies equally to actions against both the payer and the recipient of income
• Where a payer fails to deduct tax, HMRC may assess the recipient directly, as confirmed by case law