There are two basic methods of collection of tax envisaged by the Taxes Acts:

by assessment (either a self assessment or a Revenue generated assessment);

by collection through deduction of tax at source.

HMRC may resort to the ordinary civil proceedings to collect unpaid taxes (see ¶188-070ff).

Tax deduction at source is employed in relation to a number of sources of income, e.g. yearly interest, dividends and earnings (PAYE). The provisions for the deduction of tax do not prevent the assessment of the recipient if tax is not deducted. See further ¶116-000ff.

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