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PART 11U.K.SUPPLEMENTARY PROVISIONSU.K.

Miscellaneous appealsU.K.

Appeals: supplementary provisionsU.K.

217.—(1) The following provisions of TMA apply to appeals under the regulations listed in paragraph (2) as they apply to an appeal under section 31 of TMA(1)—

section 31A(5) F1...notice of appeal
F2. . .F2. . .
F2. . .F2. . .

(2) The regulations are—

regulation 99(3)appeal against improper purpose notice
regulation 200(3)appeal against e-payment notice
regulation 202(2)appeal against default notice
regulation 208(2)appeal against e-filing notice.

F3(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Certificate that sum due and payment by chequeU.K.

Certificate that sum dueU.K.

218.—(1) A certificate of [F4HMRC] that, to the best of their knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by an employer, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

(2) The regulations are—

[F5regulation 75A(10) unpaid amounts from regulation 75A specification]
regulation 76unpaid amounts in regulation 73 return (Form P35)
regulation 77(6)unpaid amounts in regulation 77 return
regulation 78(8)unpaid amounts from regulation 78 specification
regulation 79unpaid amounts following inspection under [F6Schedule 36 to the Finance Act 2008].

[F7(2A) HMRC may prepare a certificate showing the whole or any part of a combined amount which includes tax without specifying the components of the combined amount.

Paragraph (1) shall apply with any necessary modifications to the certificate.]

(3) A certificate of [F8HMRC] that, to the best of their knowledge and belief, any amount of interest payable under the regulations listed in paragraph (4) has not been paid by an employer or employee is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

(4) The regulations are—

regulation 72(7)interest consequential on regulation 72 direction
regulation 81(6)interest consequential on regulation 81 direction
F9. . .F9. . .
regulation 115interest on tax overdue under PSA.

[F10(4A) HMRC may prepare a certificate showing the total amount of interest payable in respect of the whole or any part of the combined amount without specifying which components of the combined amount the interest relates to.

Paragraph (3) shall apply with any necessary modifications to the certificate.]

(5) The production of—

(a)the return made by the employer under paragraph (4) of regulation 77 (return and certificate if tax unpaid), and

(b)the certificate of [F11HMRC] under paragraph (6) of that regulation,

is sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to [F11HMRC] in respect of the tax period in question under that regulation.

(6) A document which purports to be a certificate under [F12this regulation], or regulation 77(6), is treated as such a certificate until the contrary is proved.

Payment by chequeU.K.

219.—(1) For the purposes of the following provisions, if—

(a)any payment to the Inland Revenue is made by cheque, and

(b)the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment is treated as made on the day on which the cheque was received by the Inland Revenue.

(2) The provisions are—

regulation 69due date and receipts for payments of tax
regulation 72recovery from employee of tax not deducted by employer
[F13regulation 75A notice and certificate in cases where regulation 67B or 67D returns are not made]
regulation 78notice and certificate if tax may be unpaid
F14. . .F14. . .
F14. . .F14. . .
regulation 115interest on tax due under PSA
regulation 116interest due on tax overpaid under PSA.

Textual Amendments

Commencement Information

I3Reg. 219 in force at 6.4.2004, see reg. 1

Transitional provisions, savings and revocationsU.K.

Transitional provisions, savings and revocationsU.K.

220.—(1) Schedule 1 (transitional provisions and savings) has effect.

(2) The regulations listed in column 1 of Schedule 2 are revoked to the extent specified in column 3 of that Schedule.

(3) Paragraph (2) is subject to Schedule 1.

Commencement Information

I4Reg. 220 in force at 6.4.2004, see reg. 1

(1)

Sections 31 to 31D were substituted by paragraph 11 of Schedule 29 to the Finance Act 2001 (c. 9).