When must the tax payment notice be issued, and how does a deferral of the payment notice change that timing?
General information · Not legal advice
Material to check
In a practice file we read the collection decision itself, since the timing runs from that decision, and the papers recording any deferral of the payment notice, including the end date of the deferral period, because the proviso turns on it.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the main clause as an immediate duty: the payment notice must be issued at once upon the collection decision, unless the payment notice has been deferred under the provision allowing deferral, in which case it must be issued on the day after the day the deferral period ends.
Another reading notes that the proviso sets only when the notice is issued after a deferral, not what shows that a deferral was granted, how long the deferral period runs, or what follows for the taxpayer if the notice is issued earlier or later than the timing this provision fixes.
Your judgment
If the file shows a collection decision and a notice bearing a later date, what record would establish that a deferral was granted and when its period ended?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if this provision is amended to change the trigger or the effect of a deferral, if the provision permitting deferral is amended, or if a decision explains what the timing requires in a particular file.