PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Failure to account for deductible tax
Certificate after inspection of PAYE records79.
(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.