Taxes Consolidation Act 1997 section 960

Date for payment of income tax other than under self assessment

Section 960 sets out the due dates for payment of income tax contained in assessments raised outside the self-assessment system, including accelerated due dates where tax arises from incorrectly claimed reliefs.

• Income tax in a non-self-assessment assessment is due on or before 30 September in the year of assessment, or within one month of the assessment if made after that date.
• Where a relief, credit, exemption or repayment was granted on the basis of incorrect information, earlier due dates apply depending on when the relief was given.
• If the incorrect relief was given before 1 July in the tax year, the resulting tax is due from 1 July; if given on or after 1 July, it is due from 1 January of the following year.
• If the incorrect relief was given after the end of the year of assessment, the tax is due from the date the relief was actually given.