The Statutory Parental Bereavement Pay (Administration) Regulations 2020

Overpayments

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 parental bereavement pay.

(2) An officer of Revenue and Customs must decide to the best of the officer’s judgement the amount of funds provided pursuant to regulation 4 and not used to pay statutory parental bereavement pay and must 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) applies 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 sections 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.

(1)

1970 c. 9.

(2)

Section 65 was amended by the Finance Act 1984 (c. 43), section 57(1) and the Finance Act 1998 (c. 26), sections 117, 165 and Schedule 19, paragraph 30 and Schedule 27, Part III (28); section 66 was amended by the Finance Act 2008 (c. 9), section 137, the Crime and Courts Act 2013 (c. 22), Schedule 9, paragraph 132, S.I. 1991/724, S.I. 1980/397 (N.I.3) and partly repealed by the Finance Act 2001 (c. 9), section 89 and Schedule 33, Part 2(14); section 67 was amended by the Finance Act 1976 (c. 14), section 58 and partly repealed by Schedule 15, Part III to that Act, further amended by the Finance Act 1995 (c. 4), section 156 and partly repealed by the Finance Act 2001, section 89 and Schedule 33, Part 2(14).