Chapter DMBM525940
| Published date | 29 April 2016 |
| Record Number | DMBM525940 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Before Self Assessment the statutory due date of Class 4 liability was the same as any associated tax in the assessment and depended on whether the assessment was made on time or late. Assessments made on time were due on 1 January and 1 July in the year of assessment. Late assessments were due 30 days after issue.
Example: If tax for 1993/94 was not assessed until 15 October 1997, both the tax and the Class 4 were due on 14 November 1997, and so the six year limit for limitation purposes cannot begin to run until then.
Self AssessmentIn Self Assessment, the statutory due date for both tax and Class 4 NICs is the 31st January following the end of the relevant tax year.
So the due and payable date under Self Assessment is fixed in relation to the tax year where the Self Assessment return is submitted, including cases where an SA determination is displaced by a self assessment.
Amendments to the SA returnIn circumstances where the Self Assessment return is amended or corrected and the taxpayer does not dispute the matter within 30 days, the amended liability is due and payable on the later of:
- 30 days after the issue of the notice of amendment or
- the statutory due date of the return.
The date of amendment will be recorded on the SA statement.
Appeals and postponementIf the assessment (or SA amendment) is appealed and payment postponed, any amount payable on determination of the appeal is due 30 days after issue of the notice under S55(9) of the Taxes Management Act 1970.
A non-postponed amount is due as if there is no appeal, 30 days from the issue of the amendment under S55(2) Taxes Management Act 1970.
Determinations under S28C Taxes Management Act 1970Revenue determinations under Self Assessment are determinations of income tax. Class 4NICs are not identified separately. Therefore, an enforcement action for a determination is not susceptible to a defence of limitation.
Determinations superseded by a self assessmentHMRC has 5 years from the filing date in which to issue a determination. The taxpayer has 12 months from the date of issue of the determination in which to file a return. A self assessment will not be accepted later than six years after the filing date (S28C (5)TMA 1970).
If a self assessment displaces a determination then the due date for any Class 4 is the original statutory due date (S59B(4) TMA 1970).
If proceedings have been commenced for the...
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