PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Failure to account for deductible tax
Certificate if tax in regulation 73 return is unpaid76
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.