PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Failure to account for deductible tax
Certificate after inspection of PAYE recordsI179
1
This regulation applies if there is an inspection of an employer’s PAYE records under regulation 97.
2
The Inland Revenue may, by reference to the information obtained from the inspection, prepare a certificate showing—
a
the amount of tax which it appears that the employer is liable to pay for the tax years or tax periods covered by the inspection; and
b
any amount of that tax which remains unpaid.
3
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.