RESPONSIBILITY FOR COLLECTION AND MANAGEMENT

16  The Commissioners are responsible for the collection and management of bank payroll tax.

DUE DATE FOR PAYMENT

17  Bank payroll tax is payable by taxable companies on or before 31 August 2010.

OBLIGATION TO DELIVER RETURN

Related HMRC Manuals

18(1)  In order to establish the amount of bank payroll tax payable by it, every taxable company must deliver a return to HMRC.

18(2)  The return must be delivered on or before 31 August 2010.

18(3)  A return under this paragraph is referred to as a bank payroll tax return.

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