This is debt which has a due and payable date which is either today's date or in the past. This amount is now overdue and will be subject to collection procedures. Please check the due date column for dates. Interest is chargeable where tax is paid late.
This is debt which is not yet due and payable but will become due in the future. Please check the due date column for dates. Interest is chargeable where tax is paid late.
Where a 'Tax Year' is in credit and the 'Comment' box displays 'No Charge Raised' (e.g. assessment notice etc.), any refund that may be due will not be issued until a charge is raised and your true tax position is known.
Where a debt exists, any credit will be set against it before a refund is considered.
Due to administration costs, any credit which is less than £1.00 in total cannot be refunded.
Where a credit exists on a 'Tax Year' and a charge has been raised, this may be refunded subject to other checks being made.
If the credit is the result of a default assessment, a refund will not be issued until your outstanding tax return has been received and processed. This is because the figures on the assessment are estimated and your true tax position is unknown.
This is the accounting period end date falling within the tax year. If this date is incorrect or has changed please contact our General Enquiry section on 685400.
| CL1 | Class One National Insurance Contributions |
| CL4 | Class Four National Insurance Contributions |
| EIC | Exempt Insurance Company |
| ESD | European Union Savings Directive |
| ICO | International Company |
| ILC | International Limited Liability Company |
| ILP | International Limited Partnership |
| ITP | Income Tax Instalment Payments |
| LLC | Limited Liability Company |
| LLP | Limited Liability Partnership |
| MAB | Managed Bank |
| NRD | Non Resident Company Duty |
| NRS | Non Resident |
| NTA | No Taxable Activity |
| RES | Resident |
| SBC | Sub Contractor Deductions |
| TEC | Tax Exempt Company |
| EST | Estate period after date of death of an individual |
| IND | This inclusion type is for a married couple who are independently assessed. |
| JNT | This inclusion type applies to years prior to 2006/07. It is the inclusion type for a wife that is jointly assessed with her husband. |
| JSL | This inclusion type applies to years from 2006/07. It is the inclusion type for a jointly and severally liable assessed married couple. |
| LIQ | When a company is in liquidation. |
| SBM | This inclusion type is for a married couple in the year of marriage, separation or death. |
| ASS | Assessment |
| ATGB | Assistance in Collection - Income Tax - GB |
| CL2 | Class 2 National Insurance Formal Demand |
| CL2X | Class 2 National Insurance Contributions |
| CL4 | Class 4 National Insurance Assessment |
| COR | Corporate Charge |
| DPC | Distributable Profits Charge |
| FEE | Fee |
| ICG | Interest Charge |
| LAC | Loan to Participators Charge |
| LRP1 | First Late Return Penalty |
| LRP2 | Second Late Return Penalty |
| PAC | Personal Allowance Credit |
| PEN | Penalty Notice |
| POA | Payment on Account Notice |
| RPS | Repayment Supplement |
Where in respect of a 'Tax Year' a penalty charge “PEN” or Repayment Supplement “RPS” has been increased the additional amount may display as Period 01 and any further additions as Period 02 etc.
Where in respect of a 'Tax Year' an Assistance in Collection charge exists, the 'Period' will display the date the claim was received from the requesting territory
Where in respect of a 'Tax Year' a CL2 charge “CL2” or “CL2X” exists, the period will display the end date of the contribution period
This is the balance which is due before any postponement of tax collection is considered. Where this is a credit balance please see Potential Overpayment for further details.
This is where, with prior agreement with the Income Tax Division, collection procedures have been postponed for an agreed period of time on the amount stated. Interest is chargeable where tax is paid late even where the amount has been postponed for an agreed period of time.
This is the net balance due after taking into account any amount postponed .Where this is a credit balance please see Potential Overpayment for further details
This is the date when the debt is due to be paid. Where the charge has been revised it replaces any earlier charge and liability for the same period. Some or all of this charge may have been due at an earlier date. Where this is the case the due date will display as that of the original charge. Interest is chargeable when payment is made late, calculated by reference to the original due date(s).
Where a default assessment has been issued and you believe that your final liability will be more than the TOTAL TAX figure. You should pay that higher amount as any replacement assessment and liability will carry interest from the due and payable date of the original default assessment.
Where a default assessment is replaced the due and payable date in respect of any outstanding balance is the due and payable date of the original default assessment. Interest is chargeable where tax is paid late.
Where no charge has been raised for a period the Comment box will display “No Charge Raised”. Where a period is in credit and a charge has been raised the Comment box will display “Potential Overpayment”
This is where you input the amount of tax that you wish to pay. Should you be unable to pay your tax in full by the due date and you wish to pay in instalments then you must contact the Income Tax Division for agreement as collection procedures will continue on the amount due. Interest is chargeable where tax is paid late.
Click on this button to display all accounts. To return to the previous details please press back.
Where all accounts are currently clear then all balance will show as nil. For details of returns submitted and liabilities raised please select from the function menu on the left of the screen,
If you have only recently registered with the Income Tax Division there may not be any details to display. All screens will then display headings only.
