SCHEDULES

SCHEDULE 1U.K.Bank payroll tax

Part 2 U.K.Collection and management of tax

Collection and recoveryU.K.

29(1)HMRC may publish requirements as to the method or methods of payment to be used by taxable companies for paying bank payroll tax.U.K.

(2)Part 6 of TMA 1970 (collection and recovery) applies in relation to a charge to bank payroll tax as it applies in relation to a charge to corporation tax.

(3)See also Chapter 5 of Part 7 of FA 2008 (which makes general provision about payment and enforcement).