Income Tax (Trading and Other Income) Act 2005 section 608O

Notice requiring payment from person in same control group as taxpayer

Section 608O allows HMRC to recover unpaid income tax assessed under the offshore receipts in respect of intangible property rules (Chapter 2A) from other persons within the same control group as the original taxpayer.

• Where income tax assessed under Chapter 2A remains unpaid six months after the relevant date, HMRC may issue a notice to any person in the same control group as the taxpayer, requiring payment of the outstanding tax and interest within 30 days.
• The notice must state the amount of unpaid tax and interest, the date the tax first became payable, and the recipient's rights of appeal; it cannot be issued more than three years and six months after the relevant date.
• A "relevant person" is anyone who was in the same control group as the taxpayer at any time during the tax year in question, as defined by section 608S, and the notice can be served on that person anywhere in the world regardless of UK residence.
• The "relevant date" is the date of a determination under section 28C TMA 1970, the date a late self-assessment return was delivered under section 8 or 8A TMA 1970, or otherwise the date the tax became due and payable.