217.—(1) The following provisions of TMA apply to appeals under the regulations listed in paragraph (2) as they apply to an appeal under section 31 of TMA(1)—
| section 31A(5) and (6) | notice of appeal |
| section 31B | appeals to General Commissioners |
| section 31D | election to bring appeal before Special Commissioners. |
(2) The regulations are—
| regulation 99(3) | appeal against improper purpose notice |
| regulation 200(3) | appeal against e-payment notice |
| regulation 202(2) | appeal against default notice |
| regulation 208(2) | appeal against e-filing notice. |
(3) In an appeal under the regulations listed in paragraph (2) and regulation 204(4) (appeal against surcharge notice), the relevant place for the purposes of paragraph 3(1)(a) of Schedule 3 to TMA(2) (rules for assigning proceedings to General Commissioners) is the place which at the time of the notice of appeal is—
(a)the employer’s place of business in the United Kingdom, or
(b)if there is no such place, the employer’s place of residence in the United Kingdom.
(4) In paragraph (3)—
“place of business” means—
the place where the trade, profession, vocation or business with which the proceedings are concerned is carried out, or
if more than one such place, the head office or place where it is mainly carried out; and
“place of residence” means the employer’s usual place of residence or, if that is unknown, the employer’s last known place of residence.
218.—(1) A certificate of [F1HMRC] that, to the best of their knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by an employer, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.
(2) The regulations are—
| regulation 76 | unpaid amounts in regulation 73 return (Form P35) |
| regulation 77(6) | unpaid amounts in regulation 77 return |
| regulation 78(8) | unpaid amounts from regulation 78 specification |
| regulation 79 | unpaid amounts following inspection under regulation 97. |
[F2(2A) HMRC may prepare a certificate showing the whole or any part of a combined amount which includes tax without specifying the components of the combined amount.
Paragraph (1) shall apply with any necessary modifications to the certificate.]
(3) A certificate of [F3HMRC] that, to the best of their knowledge and belief, any amount of interest payable under the regulations listed in paragraph (4) has not been paid by an employer or employee is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.
(4) The regulations are—
| regulation 72(7) | interest consequential on regulation 72 direction |
| regulation 81(6) | interest consequential on regulation 81 direction |
| regulation 82 | interest on overdue tax |
| regulation 115 | interest on tax overdue under PSA. |
[F4(4A) HMRC may prepare a certificate showing the total amount of interest payable in respect of the whole or any part of the combined amount without specifying which components of the combined amount the interest relates to.
Paragraph (3) shall apply with any necessary modifications to the certificate.]
(5) The production of—
(a)the return made by the employer under paragraph (4) of regulation 77 (return and certificate if tax unpaid), and
(b)the certificate of [F5HMRC] under paragraph (6) of that regulation,
is sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to [F5HMRC] in respect of the tax period in question under that regulation.
(6) A document which purports to be a certificate under [F6this regulation], or regulation 77(6), is treated as such a certificate until the contrary is proved.
Textual Amendments
F1Word in reg. 218(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(2)
F2Reg. 218(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(3)
F3Word in reg. 218(3) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(4)
F4Reg. 218(4A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(5)
F5Word in reg. 218(5) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(6)
F6Words in reg. 218(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(7)
Commencement Information
219.—(1) For the purposes of the following provisions, if—
(a)any payment to the Inland Revenue is made by cheque, and
(b)the cheque is paid on its first presentation to the banker on whom it is drawn,
the payment is treated as made on the day on which the cheque was received by the Inland Revenue.
(2) The provisions are—
| regulation 69 | due date and receipts for payments of tax |
| regulation 72 | recovery from employee of tax not deducted by employer |
| regulation 78 | notice and certificate if tax may be unpaid |
| regulation 82 | interest on tax overdue |
| regulation 83(2)(b) | interest on tax overpaid: date of overpayment |
| regulation 115 | interest on tax due under PSA |
| regulation 116 | interest due on tax overpaid under PSA. |
220.—(1) Schedule 1 (transitional provisions and savings) has effect.
(2) The regulations listed in column 1 of Schedule 2 are revoked to the extent specified in column 3 of that Schedule.
(3) Paragraph (2) is subject to Schedule 1.
Sections 31 to 31D were substituted by paragraph 11 of Schedule 29 to the Finance Act 2001 (c. 9).
Schedule 3 was substituted by paragraph 10 of Schedule 22 to the Finance Act 1996 (c. 8), and paragraph 3 of Schedule 3 was amended by paragraph 142 of Schedule 6 to ITEPA.