Where a person is assessed to tax under ITA 2007, Pt. 13, Ch. 3 in respect of consideration received by another person (see ¶304-170), the person assessed has a right to recover the tax paid from the other person.

(ITA 2007, s. 768(3)).

If any part of the tax is still unpaid six months after the due date, HMRC may recover it from the other person as if the other person were the person assessed, but they still retain the right to recover it from the person actually assessed.

(ITA 2007, s. 768(4), (5)).

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