The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) Regulations 2020

Recovery of overpayments E+W+S

11.—(1) Where any sum has been overpaid to an employer under these Regulations (an “overpayment”), HMRC may recover it in accordance with this regulation.

(2) An officer of Revenue and Customs must decide the amount of the overpayment and must give notice in writing of the decision to the employer.

(3) The employer must repay the overpayment to HMRC within the period of 30 days beginning with the day on which the employer receives the notice of decision referred to in paragraph (2).

(4) Part 6 of the Taxes Management Act 1970 M1 (collection and recovery) applies to the recovery of overpayments as if—

(a) the amount of the overpayment were income tax charged on the employer named in the notice of decision referred to in paragraph (2);

(b) that notice of decision were an assessment; and

(c) that notice of decision were the matter complained of for the purposes of section 65(3) of that Act M2 .

(5) In the application of section 101(4) of the Finance Act 2009 M3 (late payment interest on sums due to HMRC) in relation to a repayment to HMRC of an overpayment under this regulation, the overpayment becomes due and payable on the date on which HMRC give the notice of decision referred to in paragraph (2).

Commencement Information

I1 Reg. 11 in force at 26.5.2020, see reg. 1

Marginal Citations

M1 1970 c. 9.

M2 Section 65(3) was amended by paragraph 30 of Schedule 19 to the Finance Act 1998 (c.36).

M3 2009 c. 10.