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Finance Act 2014

Regulation 97ZB

3.Paragraph 1 applies where a company fails to deduct or account for PAYE when required to do so.

4.Paragraph 2 provides that HMRC may serve a notice on a person who was at the relevant time a director of the company which will specify the extent of the unpaid PAYE and requiring the director to pay that amount and specified interest.

5.Paragraph 3 provides for the rate of interest.

6.Paragraph 4 provides that an amount due should be paid within 30 days.

7.Paragraph 5 provides that a notice may be served on more than one director in respect of the same amount of unpaid PAYE.

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