The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

CHAPTER 1 U.K. PAYMENT OF TAX AND ASSOCIATED RETURNS

Failure to account for deductible tax U.K.

Certificate if tax in regulation 73 return is unpaid U.K.

76.—(1) Paragraph (2) applies if an employer—

(a) delivers a return under regulation 73 showing an amount of total net tax deducted by the employer for a tax year, and

(b) does not pay that amount to the Inland Revenue before 20th April following the end of the tax year.

(2) The Inland Revenue may prepare a certificate showing how much of that amount remains unpaid.

(3) Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.