Taxes Consolidation Act 1997 section 959AL

Persons other than chargeable persons: other rules

Section 959AL requires a person who is not a chargeable person to pay the undisputed portion of tax on the due date while an appeal against an assessment is pending.

• Where a non-chargeable person appeals an assessment, an amount of tax must still be paid on the normal due date while the appeal is being determined.
• The amount payable is the tax on those parts of the assessment that are not in dispute, after deducting appropriate tax credits (including the personal tax credit where applicable).
• For the purposes of interest on late payment and interest on overdue tax (sections 1080 and 1081), this amount is treated as the tax due and payable under the assessment.
• The provision applies only to persons who are not chargeable persons; separate rules govern appeals by chargeable persons.