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 F1Schedule 36 to the Finance Act 2008 (information and inspection powers).

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.