Income Tax (Earnings and Pensions) Act 2003 section 554Z11E

Application for provisional payments to be treated as payment of tax

Section 554Z11E allows a person to apply to HMRC for a provisional tax payment to be re-designated as a final payment against an overlapping tax liability arising under the disguised remuneration rules, thereby preventing double taxation.

• A person may apply to HMRC for a provisional tax payment to be treated as an earlier charge paid amount, a Chapter 2 paid amount, or a Chapter 2 aggregate paid amount for the purposes of the double taxation relief under section 554Z11C
• Once the application is granted, the provisional payment becomes a final payment and can no longer be repaid
• The application must be made in the form, manner, and with the information specified by or on behalf of the Commissioners for HMRC
• An officer of Revenue and Customs must notify the applicant of the decision on the application