Income Tax Act 2007 (c. 3)

Part 13 U.K. Tax avoidance

Chapter 4 U.K. Sales of occupation income

Recovery of tax U.K.

787 Recovery of tax: certificates of tax paid etc U.K.

(1) For the purposes of section 786(3), an officer of Revenue and Customs must, if requested to do so, produce a certificate specifying—

(a) the amount of income in respect of which tax has been paid, and

(b) the amount of tax paid.

(2) The certificate is conclusive evidence of any facts stated in it.

(3) See also section 944 (under which directions may be given for payments within this Chapter to non-UK residents to be subject to a duty to deduct income tax).