Taxes Consolidation Act 1997 section 531AT

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

Section 531AT provides for the assessment and collection of universal social charge (USC) from individuals who are not chargeable persons within the meaning of Part 41A.

• Where an individual is not a self-assessed chargeable person, USC on that individual's aggregate income is assessed, charged and paid as if it were income tax.
• Joint assessment provisions (sections 1017 and 1031C) are specifically excluded, so each individual must be separately assessed to USC and unused rate bands cannot be shared between spouses or civil partners.
• The aggregation rules in section 531AS(3) and (4) also apply, so that USC and income tax are stated together as a single aggregated sum.
• This provision typically applies to individuals whose non-employment income is collected by reducing their income tax credits, where the USC on that income may be higher than the income tax equivalent because of the more restrictive rules on deductions for USC purposes.