The Income Tax (Construction Industry Scheme) Regulations 2005

Certificate that sum due

57.—(1) A certificate of an officer of Revenue and Customs that, to the best of his knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by a contractor, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

(2) The regulations are—

• regulation 10(6) (return and certificate if amount may be unpaid)

• regulation 11(8) (notice and certificate if amount may be unpaid)

• regulation 12(2) (certificate after inspection of records).

(3) A certificate of an officer of Revenue and Customs that, to the best of his knowledge and belief, any amount of interest payable under the regulation 14 (interest on amounts overdue) has not been paid by a contractor, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.

(4) The production of—

(a) the return made by the contractor under regulation 10(4), and

(b) the certificate of an officer of Revenue and Customs under regulation 10(6),

is sufficient evidence that the amount shown in the certificate is the amount of tax which the contractor is liable to pay to the Commissioners for Her Majesty’s Revenue and Customs in respect of the tax period in question.

(5) A document which purports to be a certificate under paragraph (1) or (3) is treated as such a certificate until the contrary is proved.