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8.—(1) This regulation applies where funds have been provided to the employer pursuant to regulation 4 in respect of one or more employees and it appears to an officer of Revenue and Customs that the employer has not used the whole or part of those funds to pay statutory shared parental pay.
(2) An officer of Revenue and Customs shall decide to the best of the officer’s judgement the amount of funds provided pursuant to regulation 4 and not used to pay statutory shared parental pay and shall serve notice in writing of this decision on the employer.
(3) A decision under this regulation may cover funds provided pursuant to regulation 4—
(a)for any one income tax month or income tax quarter, or more than one income tax month or income tax quarter, in a tax year; and
(b)in respect of a class or classes of employees specified in the decision notice (without naming the individual employees), or in respect of one or more employees named in the decision notice.
(4) Subject to the following provisions of this regulation, Part 6 of the Taxes Management Act 1970(1) (collection and recovery) shall apply with any necessary modifications to a decision under this regulation as if it were an assessment and as if the amount of funds determined were income tax charged on the employer.
(5) Where an amount of funds determined under this regulation relates to more than one employee, proceedings may be brought for the recovery of that amount without distinguishing the amounts making up that sum which the employer is liable to repay in respect of each employee and without specifying the employee in question, and the amount determined under this regulation shall be one cause of action or one matter of complaint for the purposes of proceedings under section 65, 66 or 67 of the Taxes Management Act 1970(2).
(6) Nothing in paragraph (5) prevents the bringing of separate proceedings for the recovery of any amount which the employer is liable to repay in respect of each employee.
Section 65 was amended by section 57(1) of the Finance Act 1984 (c.43) and paragraph 30 of Schedule 19 to the Finance Act 1998.; section 66 was amended by section 57(2) of the Finance Act 1984, section 137(2) of the Finance Act 2008 (c.9), Schedule 9 to the Crime and Courts Act 2013 (c.22) and the Schedule to S.I. 1991/724, and partly repealed by Part 2(14) of Schedule 33 to the Finance Act 2001 (c.9.); section 67 was amended by section 58 of the Finance Act 1976 (c.14) and partly repealed by Schedule 15 to that Act, further amended by section 156 of the Finance Act 1995 (c.4) and partly repealed by Part 2(14) of Schedule 33 to the Finance Act 2001.
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