79.—(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.