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.