PART 11
SUPPLEMENTARY PROVISIONS
Certificate that sum due and payment by cheque
Certificate that sum dueI1218
1
A certificate of F5HMRC 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. |
F12A
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 F2HMRC 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. |
F34A
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 F4HMRC 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 F4HMRC 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.