PART 4Deduction of Repayments by Employers

Formal determination of repayments payable by employerI157

1

This regulation applies where it appears to HMRC that there may be repayments payable by an employer under regulation 49 which—

a

have not been paid to HMRC, and

b

have not been certified by HMRC under regulation 54.

2

Where this regulation applies, HMRC may determine the amount of those repayments to the best of its judgement and must serve notice of the determination on the employer.

3

A determination under this regulation may—

a

cover the repayments payable by the employer under regulation 49 for any one or more tax periods in a tax year, and

b

extend to the whole of the repayments or such part of them as is payable in respect of a class or classes of employees specified in the notice of determination (without naming the individual employees) or of one or more specified, named employees.

4

The provisions of Parts 4 (Assessment and Claims), 5 (Appeals and Other proceedings) F1, 5A (Payment of Tax) and 6 (Collection and Recovery) of the 1970 Act apply to a determination under this regulation, with any necessary modification—

a

as if the determination were an assessment for the purposes of that Act; and

b

as if the amount of repayments determined was income tax charged on the employer.