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Tax arrears

Tax that should already have been paid to HMRC or another tax authority but remains outstanding.

  • Tax debt

    Tax, interest, penalties or other amounts owed to a tax authority and not paid by the due date.

  • Tax assessment

    A formal calculation or determination of tax due, made by the taxpayer, HMRC or another tax authority depending on the tax and circumstances.

  • Tax liability

    The amount of tax a person or business is legally required to pay.

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