Taxes Management Act 1970 section 59AB

Amounts payable on account: recovery

Section 59AB establishes that HMRC's powers to recover unpaid tax apply equally to payments on account of tax.

  • All existing tax recovery provisions in the Taxes Acts apply to payments on account of tax
  • Payments on account are treated in the same way as actual tax liabilities for recovery purposes
  • HMRC can use the same enforcement and collection mechanisms for payments on account as for final tax amounts
  • This provision was introduced by Finance Act 2015, Schedule 7, paragraph 51

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