Certificate after inspection of PAYE recordsU.K.
79.—(1) This regulation applies if there is an inspection of an employer’s PAYE records under [F1Schedule 36 to the Finance Act 2008 (information and inspection powers)].
(2) The Inland Revenue may, by reference to the information obtained from the inspection, prepare a certificate showing—
(a)the amount of tax which it appears that the employer is liable to pay for the tax years or tax periods covered by the inspection; and
(b)any amount of that tax which remains unpaid.
(3) Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.
Textual Amendments
F1Words in reg. 79(1) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 5
Commencement Information