TFC50100 - Recovering top-up payments: introduction

People who have received top-up payments are liable to repay some or all of that top-up payment if certain conditions are met. In cases involving dishonesty, third parties may also become liable. HMRC may take action to recover top-up payments as if they were tax once the assessed amounts are due and payable.

Where a company or Scottish firm is liable, the liability extends to certain officers.