Secondary liability

Adjustments

Legislation/Regulatory – FA96 Sch. 5, para. 54
HMRC Guidance – BIM42520 ; CH56700

Amounts payable to be treated as tax

Legislation/Regulatory – FA96 Sch. 5, para. 55
HMRC Guidance – BIM42520 ; CH56700

Assessments

Legislation/Regulatory – FA96 Sch. 5, para. 52, 53
HMRC Guidance – BIM42520 ; CH56700

Controller, meaning

Legislation/Regulatory – FA96 Sch. 5, para. 48
HMRC Guidance – CH21060 ; CH56700

Generally

Legislation/Regulatory – FA96 Sch. 5, para. 49
HMRC Guidance – CH21060 ; CH56700

Interest payable by controller

Legislation/Regulatory – FA96 Sch. 5, para. 58
HMRC Guidance – BIM42520 ; CH56700

Joint and several liability

Legislation/Regulatory – FA96 Sch. 5, para. 57
HMRC Guidance – BIM42520 ; CH56700

Meaning

Legislation/Regulatory – FA96 Sch. 5, para. 48

Notice person no longer a controller

Legislation/Regulatory – FA96 Sch. 5, para. 60

Operator entitled to credit

Legislation/Regulatory – FA96 Sch. 5, para. 50
HMRC Guidance – BIM42520 ; CH56700

Payment of secondary liability

Legislation/Regulatory – FA96 Sch. 5, para. 51
HMRC Guidance – BIM42520 ; CH56700

Reviews of decisions

Legislation/Regulatory – FA96 Sch. 5, para. 59
HMRC Guidance – BIM42520 ; CH56700

Taxable activity, controller not carrying out

Legislation/Regulatory – FA96 Sch. 5, para. 56
HMRC Guidance – BIM42520 ; CH56700

Time-limits where notice not served

Legislation/Regulatory – FA96 Sch. 5, para. 61