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)—
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 217(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(2)
F2Reg. 217(1) entries omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(2)
F3Reg. 217(3)(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(3)
Commencement Information
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 76 | unpaid 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 79 | unpaid 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—
[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.
Textual Amendments
F4Word in reg. 218(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(2)
F5Words in reg. 218(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 50
F6Words in reg. 218(2) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 8
F7Reg. 218(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(3)
F8Word in reg. 218(3) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(4)
F9Words in reg. 218(4) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(7)
F10Reg. 218(4A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(5)
F11Word in reg. 218(5) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(6)
F12Words in reg. 218(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(7)
Commencement Information
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 69 | due date and receipts for payments of tax |
| regulation 72 | recovery 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 78 | notice and certificate if tax may be unpaid |
| F14. . . | F14. . . |
| F14. . . | F14. . . |
| regulation 115 | interest on tax due under PSA |
| regulation 116 | interest due on tax overpaid under PSA. |
Textual Amendments
F13Words in reg. 219(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 51
F14Words in reg. 219(2) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(8)
Commencement Information
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.
Sections 31 to 31D were substituted by paragraph 11 of Schedule 29 to the Finance Act 2001 (c. 9).