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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—
[F2regulation 75A(10) | unpaid amounts from regulation 75A specification] |
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 [F3Schedule 36 to the Finance Act 2008]. |
[F4(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 [F5HMRC] 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. |
[F6(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 [F7HMRC] 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 [F7HMRC] in respect of the tax period in question under that regulation.
(6) A document which purports to be a certificate under [F8this 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)
F2Words in reg. 218(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 50
F3Words in reg. 218(2) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 8
F4Reg. 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)
F5Word 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)
F6Reg. 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)
F7Word 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)
F8Words 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