Finance Act 2021

Assessments of liability

16 (1) Where P is liable to pay an amount of plastic packaging tax, the Commissioners may assess that R is liable to pay an amount equal to or less than the amount due from P.

(2) Where such an assessment is made, the Commissioners must notify R of—

(a) the amount due from P;

(b) the amount assessed as due from R;

(c) how the Commissioners assessed the amount due from R;

(d) the date by which payment must be made;

(e) how payment must be made;

(f) how late payment interest will accrue if R does not make the payment by the date on which it is due and payable.

(3) The amount assessed as due from R must be an amount which the Commissioners consider just and reasonable, having regard in particular to—

(a) their reasons for considering that paragraph 10(2) or (3) applies to R, and

(b) the requirement mentioned in paragraph 13(3) (requirement to treat R as knowingly involved in P’s failure to pay tax).

(4) The Commissioners must publish guidance on the matters which they will take into account when determining whether an amount is just and reasonable.

(5) The date by which payment must be made may not be before the end of the period of 30 days beginning with the day on which R is notified in accordance with sub-paragraph (2).

(6) An amount may be assessed and notified to R even if R has made a notification under paragraph 13(1) (and the Commissioners must repay any amount that is subsequently found to have been overpaid).