BPTM4000 - Collection and management: contents
Acronyms used in this chapter |
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Due date for payment |
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Method of payment |
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BPT paid late |
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BPT unpaid |
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BPT payable by virtue of a Determination |
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BPT payable by virtue of a Discovery Assessment |
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Interest |
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Penalties |
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Enforcement of unpaid debts |
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Overpaid BPT |
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Due date for delivering a Return |
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Method of delivering a Return |
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Content of a Return including 'nil Returns' |
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Format of a Return |
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Incomplete Returns |
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Amendment of a Return by a taxable company |
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Correction of a Return by HMRC |
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Failure to deliver Return - Determinations |
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Returns delivered late |
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Where HMRC believes Return to be understated - Discovery Assessments |
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Obligation to preserve records |
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Enquiries |
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Information powers |
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Appeals and other proceedings |
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Collection and recovery of BPT, penalties and interest |
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Miscellaneous |
