BPTM4030 - Collection and management: BPT payable by virtue of a Determination

Paragraph 24 of Schedule 1 to FA 2010

If a BPT Return has not been received and the CRM/nominated Tax Specialist believes that BPT is payable, a Determination will be issued in accordance with BPTM4095. Payment of BPT reflected on a Determination can be made by CHAPS or cheque in accordance with the instructions on the payslip. If the Determination remains unpaid 21 days after the issue, the CRM/nominated Tax Specialist should contact the taxable company warning of the consequences of non payment. If by reference to SAFE payment has still not been received 30 days after the issue of the Determination, the debt should be referred immediately to DMB LBU for appropriate enforcement proceedings.

Where a Determination is supplanted by a BPT Return and enforcement proceedings have been commenced, the proceedings can continue to recover the amount of BPT assessed on the BPT Return which remains unpaid. This includes petitioning for the taxable company's winding-up.

Payment of BPT reflected on a Determination will always give rise to an interest charge and Late Payment Penalty (see BPTM4040 and BPTM4045.)