Unpaid Employment Taxes - Shifting Liability

Pavandip Singh Dhillon
Aug 30, 2025
1 min read

Tax Adviser magazine (September 2025) features my article on the various HMRC powers to recover unpaid PAYE and NICs from employees and other third parties, in both general and very particular circumstances. Feedback most welcome.

https://www.taxadvisermagazine.com/article/unpaid-employment-taxes-shifting-liability

https://www.taxadvisermagazine.com/print/pdf/node/7701

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