For the collection and recovery of tax, see Division A4.6.
Recovery through the courts
Income tax, capital gains tax or corporation tax not exceeding £2,000 which represents a payment on account (see E1.251) or tax payable on an assessment (including a self assessment) may be recovered summarily as a civil debt by proceedings brought by a collector
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:45