Related Commentary  Related CasesRelated HMRC Manuals

80B(1)  Where any person is liable to pay any amount to the Commissioners in pursuance of an obligation imposed by virtue of section 80A(4)(a), the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him.

80B(1A)  Where–

(a)an amount (“the gross credit”) has been credited to any person under subsection (1) or (1A) of section 80,

(b)any sums were set against that amount, in accordance with subsection (2A) of that section, and

(c)the amount reimbursed in accordance with the reimbursement arrangements was less than the gross credit,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.