110.—(1) This regulation applies if it appears to the Inland Revenue that there may be an amount payable under regulation 109(1) for any tax year which has not been paid by the due date (as defined by regulation 109(2)).
(2) The Inland Revenue may determine the amount payable to the best of their judgment.
(3) If a determination is made, the Inland Revenue must serve notice of it on the employer.
(4) A determination under this regulation is subject to Parts 4, 5 [F1, 5A] and 6 of TMA (assessment, appeals, collection and recovery) as if—
(a)the determination were an assessment, and
(b)the amount determined were income tax charged on the employer,
and those Parts of TMA apply accordingly with any necessary modifications.
F2(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in reg. 110(4) inserted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 3
F2Reg. 110(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 106
Commencement Information