| Type of Debt | Brief description for front of N1 “Brief
details” of claim | Details for Particulars of Claim (Reverse of N1) |
| Acquisition VAT | Payment of Acquisition
VAT | The claim is for
£xxx Acquisition VAT payable under the provisions of
Regulation 36 of the VAT Regulations 1995 |
| Aggregates Levy | Payment of Aggregates
Levy | The claim is for
£xxx Aggregates Levy payable under the provisions of Schedule
5 of the Finance Act 2001 |
| Payment of penalties | The claim is for
£xxx penalties payable under the provisions of Statutory
Instrument 2002/761, 38(1) |
| Payment of interest | The claim is for
£xxx interest payable under the provisions of Schedule 5 of
the Finance Act 2001 for the period of xx/xx/xx and interest will
continue to accrue until payment |
| Payment of Aggregates
Levy | The claim is for
£xxx Aggregates Levy assessed under the provisions of Schedule
5 of the Finance Act 2001 |
| Amusement Machine Licence
Duty (AMLD) | Payment of Amusement
Machine Licence Duty | The claim is for
£xxx Amusement Machine Licence Duty payable under the
provisions of Schedule 4 Betting and Gaming Duties Act 1981 |
| Payment of penalties | The claim is for
£xxx penalties payable under the provisions of Schedule 4
Betting and Gaming Duties Act 1981 and Section 9 Finance Act
1994 |
| N/A | N/A |
| Air Passenger Duty
(APD) | Payment of Air Passenger
Duty | The claim is for
£xxx Air Passenger Duty payable under the provisions of
Chapter IV of Part 1 Finance Act 1994 |
| Payment of penalties | The claim is for
£xxx penalties payable under the provisions of Section 9
Finance Act 1994 |
| Payment of interest | The claim is for
£xxx interest payable under the provisions of Schedule 6 of
the Finance Act 1994 for the period to xx/xx/xx and interest will
continue to accrue until payment |
| Payment of Air Passenger
Duty | The claim is for
£xxx Air Passenger Duty assessed under the provisions of
Section 12 of the Finance Act 1994 |
| Beer Duty | Payment of Beer Duty | The claim is for
£xxx Beer Duty payable under the provisions of Part VII of the
Beer Regulations 1993 |
| Payment of penalties | The claim is for
£xxx penalties payable under the provisions of Section 9
Finance Act 1994 |
| N/A | N/A |
| Bingo Duty | Payment of Bingo
Duty | The claim is for
£xxx Bingo Duty payable under the provisions of the Bingo Duty
Regulations 2003 |
| Penalties | The claim is for
£xxx penalties payable under the Betting and Gaming Duties Act
1981 and Section 9 Finance Act 1994 |
| N/A | N/A |
| Climate Change Levy | Payment of Climate Change
Levy | The claim is for
£xxx Climate Change Levy payable under the provisions of
Schedule 6 Finance Act 2000 |
| Payment of penalties | The claim is for
£xxx penalties payable under the provisions of Schedule 6
Finance Act 2000 |
| Payment of interest | The claim is for
£xxx interest payable under the provisions of Schedule 6
Finance Act 2000 for the period to xx/xx/xx and interest will
continue to accrue until payment |
| Payment of Climate Change
Levy | The claim is for
£xxx Climate Change Levy assessed under the provisions of
Schedule 6 Finance Act 2000 |
| Community Transit | Payment of Community
Transit debt | The claim is for
£xxx Community Transit debt payable under the provisions of
Council Regulation (EEC) No. 2913/92 and Commission Regulation
(EEC) No. 2454/92 |
| N/A | N/A |
| Payment of interest | The claim is for
£xxx interest payable under the provisions of Article 232 of
Council Regulation (EEC) No. 2913/92 and Section 126 Finance Act
1999 for the period to xx/xx/xx and interest will continue to
accrue until payment |
| C18s and Post Clearance
Demands | Payment of customs
debt | The claim is for
£xxx customs duty payable under the provisions of Articles 219
– 222 of Council Regulation (EEC) No. 2913/92 |
| N/A | N/A |
| Payment of interest | The claim is for
£xxx interest payable under the provisions of Article 232 of
Council Regulation (EEC) No. 2913/92 and Section 126 Finance Act
1999 for the period to xx/xx/xx and interest will continue to
accrue until payment |
| Excise Spirits duty | Payment of Excise spirits
duty | The claim is for
£xxx excise spirits duty payable under the provisions of Part
II of Alcoholic Liquor Duties Act 1979 |
| N/A | N/A |
| N/A | N/A |
| Excise Wine duty | Payment of excise wine
duty | The claim is for
£xxx excise wine duty payable under the provisions of Part IV
Alcoholic Liquor Duties Act 1979 |
| N/A | N/A |
| N/A | N/A |
| Gaming Duty | Payment of Gaming
Duty | The claim is for
£xxx Gaming Duty payable under the provisions of Section 12
Finance Act 1997 |
| Payment of penalties | The claim is for
£xxx penalties payable under the provisions of Section 12
Finance Act 1997 and Section 9 Finance Act 1994 |
| N/A | N/A |
| Payment of Gaming
Duty | The claim is for
£xxx Gaming Duty assessed under the provisions of Section 12
Finance Act 1997 and Section 12 Finance Act 1994 |
| General Betting Duty | Payment of General
Betting Duty | The claim is for
£xxx General Betting Duty payable under the provisions of the
General Betting Duty Regulations 2001 |
| N/A | N/A |
| N/A | N/A |
| Insurance Premium
Tax | Payment of Insurance
Premium Tax | The claim is for
£xxx Insurance Premium Tax payable under the provisions of
Section 54 Finance Act 1994 |
| Payment of Penalties | The claim is for
£xxx penalties payable under the provisions of Schedule 7
Finance Act 1994 |
| Payment of Interest | The claim is for
£xxx interest payable under the provisions of Schedule 7
Finance Act 1994 for the period to xx/xx/xx and interest will
continue to accrue until payment |
| Payment of Insurance
Premium Tax | The claim is for
£xxx Insurance Premium Tax assessed under the provisions of
Section 56 Finance Act 1994 |
| Landfill Tax | Payment of Landfill
Tax | The claim is for
£xxx Landfill Tax payable under the provisions of Section 49
Finance Act 1996 |
| Payment of Penalties | The claim is for
£xxx penalties payable under the provisions of Schedule 5
Finance Act 1996 |
| Payment of Interest | The claim is for
£xxx interest payable under the provisions of Schedule 5
Finance Act 1996 for the period to xx/xx/xx and interest will
continue to accrue until payment |
| Payment of Landfill
Tax | The claim is for
£xxx Landfill Tax assessed under the provisions of Section 50
Finance Act 1996 |
| Lottery Duty | Payment of Lottery
Duty | The claim is for
£xxx Lottery Duty payable under the provisions of Chapter II
Finance Act 1993 |
| Payment of penalties | The claim if for
£xxx penalties payable under the provisions of Chapter II
Finance Act 1993 and Section 9 Finance Act 1994 |
| N/A | N/A |
| Oil Penalties | Payment of Penalties | The claim is for
£xxx penalties payable under the provisions of Hydrocarbon Oil
Duties Act 1979 and Section 9 Finance Act 1994 |
| N/A | N/A |
| Registered Excise Dealers
and Shippers (REDS) | Payment of Registered
Excise Dealers and Shippers duty | The claim is for
£xxx Registered Excise Dealers and Shippers duty payable under
the provisions of Section 14 of the Excise Goods (Holding,
Movement, Warehousing and REDS) Regulations 1992 (No 3135) |
| N/A | N/A |
| N/A | N/A |
| Road Fuel Duty | Payment of Road Fuel
Duty | The claim is for
£xxx Road Fuel Duty payable under Regulations made under the
provisions of the Hydrocarbon Oil Duties Act 1979 |
| N/A | N/A |
| Payment of Penalties | The claim is for
£xxx penalties payable under the Regulations made under the
provisions of the Hydrocarbon Oil Duties Act 1979 and Section 9
Finance Act 1994 |
| Tobacco Duty | Payment of Tobacco
duty | The claim is for
£xxx Tobacco duty payable under the provisions of Part III of
The Tobacco Products Regulations 2001 |
| N/A | N/A |
| N/A | N/A |
| Money Laundering Regs
(Money Service Business Traders) | Payment of Money Service
Business/High Value Dealer Registration Fee | The claim is for
£xxx Money Service Business/High Value Dealer Registration Fee
payable under the provisions of Section 14 Money Laundering
Regulations 2003 |
| N/A | N/A |
| Payment of Penaltie
s | The claim is for
£xxx penalties payable under the provisions of Section 20
Money Laundering Regulations 2003 |
| TAPS (relates to wine,
cider, perry) | Payment of cider and
perry duty due on a return | The claim is for
£xxx cider and perry duty payable under the provisions of
Regulation 23 of the Cider and Perry Regulations 1989 (SI
1989/1355) |
| N/A | N/A |
| N/A | N/A |
| Payment of wine and
made-wine duty due on a return | The claim is for
£xxx wine and made-wine duty payable under the provisions of
Regulation 23 of the Wine and Made-Wine Regulations 1989 (SI
1989/1356) |
| N/A | N/A |
| N/A | N/A |
| Unregistered Traders VAT
penalties – LNLL (Liable/no Longer Liable) | Payment of Penalties | The claim is for
£xxx penalties payable under the provisions of Sections 73 and
76 of the Value Added Tax Act 1994 |