The Income Tax (Pay As You Earn) Regulations 2003

Certificate if tax in regulation 73 return is unpaidU.K.

76.—(1) Paragraph (2) applies if an employer—

(a)delivers a return under regulation 73 showing an amount of total net tax deducted by the employer for a tax year, and

(b)does not pay that amount to the Inland Revenue before 20th April following the end of the tax year.

(2) The Inland Revenue may prepare a certificate showing how much of that amount remains unpaid.

(3) Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.

Commencement Information

I1Reg. 76 in force at 6.4.2004, see reg. 1