The Income Tax (Pay As You Earn) Regulations 2003

PART 11SUPPLEMENTARY PROVISIONS

Miscellaneous appeals

Appeals: supplementary provisions

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) and (6)	notice of appeal
section 31B	appeals to General Commissioners
section 31D	election to bring appeal before Special Commissioners.

(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.

(3) In an appeal under the regulations listed in paragraph (2) and regulation 204(4) (appeal against surcharge notice), the relevant place for the purposes of paragraph 3(1)(a) of Schedule 3 to TMA(2) (rules for assigning proceedings to General Commissioners) is the place which at the time of the notice of appeal is—

(a) the employer’s place of business in the United Kingdom, or

(b) if there is no such place, the employer’s place of residence in the United Kingdom.

(4) In paragraph (3)—

“place of business” means—

(a)

the place where the trade, profession, vocation or business with which the proceedings are concerned is carried out, or

(b)

if more than one such place, the head office or place where it is mainly carried out; and

“place of residence” means the employer’s usual place of residence or, if that is unknown, the employer’s last known place of residence.

Certificate that sum due and payment by cheque

Certificate that sum due

218.—(1) A certificate of the Inland Revenue 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—

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 regulation 97.

(3) A certificate of the Inland Revenue 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
regulation 82	interest on overdue tax
regulation 115	interest on tax overdue under PSA.

(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 the Inland Revenue 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 the Inland Revenue in respect of the tax period in question under that regulation.

(6) A document which purports to be a certificate under paragraph (1) or (3), or regulation 77(6), is treated as such a certificate until the contrary is proved.

Payment by cheque

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
regulation 78	notice and certificate if tax may be unpaid
regulation 82	interest on tax overdue
regulation 83(2)(b)	interest on tax overpaid: date of overpayment
regulation 115	interest on tax due under PSA
regulation 116	interest due on tax overpaid under PSA.

Transitional provisions, savings and revocations

Transitional provisions, savings and revocations

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.

(1)

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

(2)

Schedule 3 was substituted by paragraph 10 of Schedule 22 to the Finance Act 1996 (c. 8), and paragraph 3 of Schedule 3 was amended by paragraph 142 of Schedule 6 to ITEPA.