Taxes Consolidation Act 1997 section 531AS

Universal social charge payable by chargeable persons (within the meaning of Part 41)

Section 531AS governs how universal social charge is assessed and collected from individuals within the self-assessment system.

• USC owed by a self-assessed individual is treated as income tax and collected through the self-assessment system, but each spouse or civil partner is assessed separately — unused USC rate bands cannot be shared.
• Where an individual exercises a share option, USC on the resulting gain is payable within 30 days of exercise at the individual's highest USC rate, unless Revenue is satisfied a lower rate applies.
• Individuals who would normally fall outside self-assessment by virtue of certain income exemptions (such as artistic income or farm land leasing) are nonetheless treated as chargeable persons for USC purposes and must file a return.
• USC may be included with income tax as a single aggregated sum on the notice of assessment, even where no income tax is due, and all income tax collection provisions apply to recover it.