Taxes Management Act 1970 section 60

Issue of demand notes and receipts

Section 60 deals with the obligation of tax collectors to issue demands for tax when it falls due and to provide receipts when tax is paid.

• When tax becomes due and payable, the collector must make a formal demand from the person who owes it
• The demand can be made directly to the person, at their last known address, or at the premises in respect of which the tax is charged
• On payment of the tax, the collector must give a receipt if the taxpayer requests one
• The obligation to demand and receipt applies to the specific sums the collector has been given charge to collect