DMBM660250 - Summary proceedings: Descriptions of tax for particulars of debt

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Description of duty for particulars of debt for SP cases

You should use the following particulars of debt on the form SP24. It groups together all duties of a similar type to create one line for each element of debt.

Type of duty

Particulars of debt

Self Assessment payment on account under S59A TMA 1970, Self Assessment balancing payment under S59B TMA 1970

Self assessment [year]

 

Self Assessment determination under S28C TMA 1970

Self assessment determination [year]

Self Assessment surcharge

Self assessment surcharge [year]

Penalty

Penalty [year]

Employer’s Income Tax PAYE

PAYE [year/month(s)]

Employer’s Class 1/1A NIC

Class 1/1A NIC [year/month(s)]

Deductions from subcontractors

Deductions from subcontractors [year/month(s)]

Class 2 NIC

Class 2 NIC [year]

Corporation Tax

Corporation Tax [period ended]

Interest

Interest to today’s date and accruing under Section [59C(6), 86, 87A or 103A] Taxes Management Act 1970 or Regulation 51(1) Income Tax (Pay As You Earn) Regulations 2003 at a rate of £x per day until the order or sooner payment