Part 2 Collection and Management of Tax
Finance Act 2010 (2010 c 13) | Legislation

Part 2 Collection and Management of Tax

Responsibility for collection and management

16

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

Due date for payment

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

Obligation to deliver return

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

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

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

Content etc of return

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(1)     HMRC may publish requirements as to—

(a)     the information to be contained in bank payroll tax returns,

(b)     the form in which they must be made,

(c)     the manner in which they must be delivered, and

(d)     the documents to be delivered with them.

(2)     A bank payroll tax return must include—

(a)     an assessment (a “self-assessmentâ€) of the amount of bank payroll tax payable by the taxable company on the basis of the information contained in it, and

(b)     a declaration by

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