PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Failure to account for deductible tax
Return and certificate if tax may be unpaid77
1
This regulation applies if, 17 days or more after the end of a tax period, condition A or B is met.
2
Condition A is that—
a
an employer has not paid any tax under regulation 68 for that tax period, and
b
the Inland Revenue are unaware of the amount (if any) which the employer is liable to pay.
3
Condition B is that—
a
an employer has paid an amount of tax under regulation 68 for that period, but
b
the Inland Revenue are not satisfied that it is the full amount which the employer is liable to pay for that period.
4
The Inland Revenue may give notice to the employer requiring the employer within 14 days of the issue of the notice to deliver a return showing the amount of tax which the employer is liable to pay under regulation 68 in respect of the tax period.
5
If the notice extends to two or more consecutive tax periods in a tax year, this regulation has effect as if they were one tax period.
6
On receiving a return made by the employer under paragraph (4), the Inland Revenue may prepare a certificate showing the amount of tax which the employer is liable to pay for the tax period and how much (if any) of that amount remains unpaid.
7
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.