PART VI COLLECTION AND RECOVERY

Supplemental

F169 Recovery of penalty, surcharge or interest

(1)

This section applies to—

(a)

penalties imposed under Part 2, 5A or 10 of this Act or Schedule 18 to the Finance Act 1998;

(b)

surcharges imposed under Part 5A of this Act; and

(c)

interest charged under any provision of this Act (or recoverable as if it were interest so charged).

(2)

An amount by way of penalty, surcharge or interest to which this section applies shall be treated for the purposes of the following provisions as if it were an amount of tax.

(3)

Those provisions are—

(a)

sections 61, 63 and 65 to 68 of this Act;

(b)

section 35(2)(g)(i) of the Crown Proceedings Act 1947 (rules of court: restriction of set-off or counterclaim where proceedings, or set-off or counterclaim, relate to tax) and any rules of court imposing any such restriction;

(c)

section 35(2)(b) of that Act as set out in section 50 of that Act (which imposes corresponding restrictions in Scotland).

70 Evidence.

(1)

Where tax is in arrear, a certificate of the inspector or any other officer of the Board that tax has been charged and is due, together with a certificate of the collector that payment of the tax has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown; and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate until the contrary is proved.

(2)

A certificate of a collector

F2(a)

that a penalty is payable under Part II, VA or X of this Act F3or under Schedule 18 to the Finance Act 1998, that a surcharge is payable under Part VA of this Act or that interest is F4payable under any provision of this ActF5, the principal Act or ITEPA 2003, and

(b)

that payment of the penalty, surcharge or interest has not been made to him or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector,

shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown, and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.

F6(3)

F7A certificate of the inspector or any other officer of the Board that it has been determined that tax carries interest under section 88 of this Act, together with a certificate of the collector that payment of the interest has not been made to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence—

(a)

that interest is chargeable on the tax from the date when for the purposes of section 88 of this Act the tax ought to have been paid, and

(b)

that the sum mentioned in the certificate is unpaid and is due to the Crown;

and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.

(4)

A written statement as to the wages, salaries, fees, and other F8earnings or amounts treated as earnings paid for any period to the person against whom proceedings are brought under section 65, 66 or 67 of this Act, purporting to be signed by his employer for that period or by any responsible person in the employment of the employer, shall in such proceedings be prima facie evidence that the wages, salaries, fees and other F8earnings or amounts treated as earnings therein stated to have been paid to the person charged have in fact been so paid.

F9(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(5)

In subsection (4) “earnings or amounts treated as earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of ITEPA 2003).

F1170APayments by cheque.

(1)

For the purposes of this Act and the provisions mentioned in subsection (2) below, where—

(a)

any payment to an officer of the Board or the Board is made by cheque, and

(b)

the cheque is paid on its first presentation to the banker on whom it is drawn,

the payment shall be treated as made on the day on which the cheque was received by the officer or the Board.

(2)

The provisions are—

(a)

sections 824 to 826 of the principal Act (repayment supplements and interest on tax overpaid); and

(b)

section 283 of the 1992 Act (repayment supplements).

F12(3)

This section is subject to regulations under section 95(1) of the Finance Act 2007 (payment by cheque).