Revenue Note for Guidance

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Revenue Note for Guidance

531AT Universal social charge payable by persons other than chargeable persons (within the meaning of Part 41)


This section provides for the making of USC assessments on individuals who would not be regarded as chargeable persons within the meaning of Part 41A. This would typically be individuals who have an income tax liability attributable to income from sources other than employment that is collected by reducing their income tax tax credits. The USC liability attributable to such non-employment income is likely to be relatively higher because of the restrictions on deductions vis-à-vis income tax, and might have to be collected by assessment.


(1) Where an individual is not a chargeable person within the meaning of Part 41A, (possibly because he or she has income from non-employment sources), USC is due and payable in the same way as income tax is due and payable for that individual. All the relevant income tax provisions therefore apply to USC. However, because there is a specific exception for section 1017 and section 1031C, i.e. joint-assessment treatment, each individual must be separately assessed to USC and unused rate bands cannot be shared.

(2) Subsections (3) and (4) of section 531AS are also to apply to the making of assessments to USC under this section.

Relevant Date: Finance Act 2021