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Annex IV
Preferential debts
Tax/duty
Period incurred ( before relevant date)
PAYE
12 months
Deductions from sub contractors
12 months
Class 1 and 2 NIC
12 months
Class 4 NIC
1 years assessment
Air passenger duty
6 months
Beer duty
6 months
Car tax
12 months
Gaming licence duty
12 months
General betting duty
12 months
Pool betting duty
12 months
Insurance premium tax
12 months
Landfill tax
6 months
Lottery duty
12 months
Non preferential debts
Capital gains tax
Corporation tax
Inheritance tax*
Amusement machine licence duty*
Business rates
Council tax
Stamp duty*
Stamp duty reserve tax
The taxes/duties above marked * do not carry a power of distress