Small Charitable Donations Act 2012

11 Management of top-up payments

(1) Matters relating to top-up payments are to be under the management of HMRC.

(2) HMRC may by regulations make provision—

(a) about the administration of top-up payments;

(b) otherwise for the purposes of fully implementing this Act.

(3) Regulations under subsection (2) may in particular—

(a) make provision in relation to top-up claims applying or incorporating, with or without modifications, any enactment that applies in relation to gift aid exemption claims;

(b) make provision in relation to top-up payments applying or incorporating, with or without modifications, any enactment that applies in relation to repayments of income tax treated as having been paid;

(c) make provision in relation to overpayments applying or incorporating, with or without modifications, any enactment that applies in relation to amounts of income tax or corporation tax which are due and payable;

(d) make other provision applying or incorporating, with or without modifications, any enactment relating to the collection or management of income tax or corporation tax;

(e) make provision postponing the determination of a top-up claim in prescribed circumstances.

(4) The enactments mentioned in subsection (3) include, in particular, enactments—

(a) providing for the payment of interest;

(b) requiring the provision of information;

(c) conferring a power of entry onto land;

(d) providing for the imposition of a civil penalty;

(e) creating a criminal offence (including, in particular, offences relating to the provision of false or misleading information or failure to provide information);

(f) providing for enforcement of sums owed (whether by action on a debt, by distraint against goods or in any other way);

(g) providing for appeals.

(5) A power conferred by subsection (3) to apply or incorporate a provision creating an offence does not include power to increase the level of any punishment for which a person may be liable on conviction for the offence.

(6) A power conferred by subsection (3) to apply or incorporate a provision imposing a civil penalty does not include power to increase the maximum amount of the penalty.

(7) In subsection (3) “enactment” includes—

(a) a provision of an Act passed after the day on which this Act is passed, and

(b) a provision made, or that may be made, under an enactment.

(8) In subsection (3)(c) “overpayment” means an amount to which section 10 applies.

(9) An amount calculated for the purposes of any provision of this Act is to be rounded to the nearest whole penny, taking 0.5p as nearest to the next whole penny.