Taxes Management Act 1970 Schedule 3ZA paragraph 1

General

Schedule 3ZA paragraph 1 introduces the schedule that determines when tax must be paid or repaid following changes to a self-assessment.

• The schedule sets out the specific deadlines for paying or repaying tax after a self-assessment is amended or corrected.
• Where the general payment rules in section 59B(3) and (4) produce a later payment date, those later dates take priority over the dates in this schedule.
• All provisions in the schedule are subject to the appeal postponement rules in section 55(6) and (9), which allow tax payments to be deferred while an appeal is ongoing.
• The schedule therefore works alongside, rather than overriding, the existing framework for payment deadlines and appeal postponements.