The Income Tax (Pay As You Earn) Regulations 2003

Certificate that sum due U.K.

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.

Commencement Information

I1 Reg. 218 in force at 6.4.2004, see reg. 1