Certificate that sum due and payment by cheque
Certificate that sum due
218.—(1) A certificate of the Inland Revenue 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. |
(3) A certificate of the Inland Revenue 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. |
(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 the Inland Revenue 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 the Inland Revenue in respect of the tax period in question under that regulation.
(6) A document which purports to be a certificate under paragraph (1) or (3), or regulation 77(6), is treated as such a certificate until the contrary is proved.
Payment by cheque
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. |