Taxes Consolidation Act 1997 section 960I

Recovery of tax by way of civil proceedings

Section 960I provides for civil proceedings by the Collector-General to recover unpaid tax through the courts, including specific rules for employer PAYE collection cases.

• The Collector-General may sue for and recover any tax due and payable in any court of competent jurisdiction, and all amounts owed by one person may be included in a single summons
• Court rules for civil proceedings commenced by summary summons apply to tax recovery proceedings, and accepting a part payment does not prevent recovery of the balance
• Employer PAYE proceedings may be brought for the total amount due for any income tax month without distinguishing amounts by employee or naming individual employees
• Any tax estimated under section 990, or any balance of such assessed tax remaining unpaid, is deemed to be an amount the employer was liable to pay under the PAYE system