RPSM04301050 - Scheme Administrator Pages: Taxation: Tax and penalties payable by the administrator: Scheme administrator’s return: When must the tax liability be paid?

When making a return, when must the tax be paid?

RPSM04301030 lists the tax charges that, if they become due, a scheme administrator must account for on the Accounting for Tax by Scheme Administrator return.

Where the scheme administrator makes such a return, the deadline for paying the tax shown as due in the return is the same as that for making the return, as in RSPM4300020. The liability must be paid. The tax liability is payable without the making of an assessment by HMRC.