Related Commentary  Related Cases

72E(1)  Regulation 72F applies where–

(a)one or more employees have received a relevant payment;

(b)it appears to HMRC that an amount intended to represent tax on the payment–

(i)is likely to have been self-assessed by one or more of the employees, or

(ii)has not been self-assessed, but has been paid under section 59A TMA (payments on account of income tax), section 559A of ICTA (treatment of sums deducted under s. 559 (sub-contractors)) or section 62 of the Finance Act 2004 (treatment of sums deducted (sub-contractors));

(c)any of conditions A, B and C is met;

(d)a trigger event has occurred; and

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