Finance Act 2022

58 Assessment, payment, collection and recovery U.K.

(1) The levy is recoverable as a debt due to the Crown.

(2) The Treasury may by regulations—

(a) make provision about the assessment, payment and collection of the levy;

(b) make further provision about the recovery of the levy (in addition to subsection (1)).

(3) Regulations under subsection (2) may—

(a) make provision about the times at which payments are to be made and the methods of payment;

(b) require persons liable to pay the levy to notify the appropriate collection authority of that liability and to make returns;

(c) make provision for determining, in relation to persons for whom there is more than one appropriate collection authority with power to exercise functions under this Part, the authority that is to exercise those functions;

(d) make provision in relation to a business which is carried on by a partnership or by another unincorporated body specifying by what person anything required to be done in connection with the levy is to be done;

(e) make provision for interest (at a rate specified in, or determined under, the regulations) to be charged in respect of unpaid amounts of the levy;

(f) permit or require persons liable to pay the levy to supply the appropriate collection authority such information or documents as the authority may request in connection with the levy;

(g) require bodies (other than appropriate collection authorities) that are supervisory authorities to co-operate with appropriate collection authorities in the collection of the levy or otherwise in matters relating to the levy;

(h) make provision for the making of decisions by appropriate collection authorities as to any matter required to be decided for the purposes of the regulations;

(i) make provision about the form, manner and content of notifications or any other notices or communications with appropriate collection authorities in connection with the levy;

(j) make provision for the review of, and a right of appeal to the tribunal against, specified decisions of appropriate collection authorities in connection with the levy;

(k) make provision about the enforcement of the levy (including provision for the imposition of civil penalties or other sanctions for a failure to comply with a requirement imposed by or under this Part);

(l) make provision about the recovery of overpayments of the levy;

(m) make provision in relation to cases where an individual liable to pay the levy dies or becomes incapacitated, or where a person (whether or not an individual) is subject to an insolvency procedure.

(4) Provision under subsection (3)(b) may include provision about—

(a) the periods by reference to which returns are to be made;

(b) the information to be included in returns;

(c) the timing for making returns;

(d) the form of, and the method of making, returns.

(5) Provision under subsection (3)(i) may include provision about communications in electronic form.

(6) Regulations under subsection (2) may confer functions on—

(a) the HMRC Commissioners or anyone acting on their behalf, or

(b) another appropriate collection authority or anyone acting on its behalf.

(7) Regulations made by virtue of subsection (6)(a) may in particular provide—

(a) for functions in relation to the enforcement of the levy to be functions of the HMRC Commissioners in cases where another appropriate collection authority is otherwise responsible for the collection and management of the levy, and

(b) for the HMRC Commissioners to be responsible for the collection and management of the levy, in place of the other appropriate collection authority, in the cases where it exercises such functions,

and section 53(2) and (3) is to be read as subject to regulations made by virtue of this subsection.