The Working Tax Credit (Payment by Employers) Regulations 2002

Determination of working tax credit funding to be repaid

14.—(1) This regulation applies where funds have been provided to the employer under regulation 8 in respect of one or more employees and it appears to an officer of the Board that the employer has not used the whole or part of those funds to pay working tax credit.

(2) The officer of the Board shall determine to the best of his judgment the amount of funds provided under regulation 8 and not used to pay working tax credit and shall serve notice of his determination on the employer.

(3) A determination under this regulation may cover funds provided under regulation 8—

(a) for any one pay period, or more than one pay period, in an income tax year, and

(b) in respect of a class or classes of employees specified in the notice of determination (without naming the individual employees), or in respect of one or more employees named in the notice of determination.

(4) Subject to the following provisions of this regulation, the following enactments shall apply with any necessary modifications to a determination under this regulation as if it were an assessment and as if the amount of funds determined were income tax charged on the employer—

• Part IV of the Management Act (assessment and claims),

• Part V of the Management Act (appeals and other proceedings), except section 55,

• Part VI of the Management Act (collection and recovery),

• the General Commissioners (Jurisdiction and Procedure) Regulations 1994(1),

• the Special Commissioners (Jurisdiction and Procedure) Regulations 1994(2).

(5) An appeal against a determination under this regulation that is to be brought before the General Commissioners pursuant to paragraph (4) shall be brought before the General Commissioners for the division in which the employer’s place of business is situated.

(6) Where an amount of funds determined under this regulation relates to more than one employee, proceedings may be brought for the recovery of that amount without distinguishing the amounts making up that sum which the employer is liable to repay in respect of each employee and without specifying the employees in question, and the amount determined under this regulation shall be one cause of action or one matter of complaint for the purposes of proceedings under section 65, 66 or 67 of the Management Act(3).

(7) Nothing in paragraph (6) prevents the bringing of separate proceedings for the recovery of any amount which the employer is liable to repay in respect of each employee.

(1)

S.I. 1994/1812, amended by S.I. 1999/3293.

(2)

S.I. 1994/1811, amended by S.I. 1999/3292 and 2000/288.

(3)

Section 65 was amended by section 57(1)(a), (b) and (c) of the Finance Act 1984 (c. 43) and paragraph 30 of Schedule 19 to the Finance Act 1998 (c. 36). Section 66 was amended by section 57(2) of the Finance Act 1984, Part II of Schedule 1 to the County Courts (Northern Ireland) Order 1980 (S.I. 1980/397), the High Court and County Courts Jurisdiction Order 1991 (S.I. 1991/724) and section 89(1) of, and Part 2(14) of Schedule 33 to, the Finance Act 2001 (c. 9). Section 67 was amended by section 58 of, and Part III of Schedule 15 to, the Finance Act 1976 (c. 40), section 156 of the Finance Act 1995 (c. 4) and section 89(1) of, and Part 2(14) of Schedule 33 to, the Finance Act 2001.