Formal determination of repayments payable by employer
79.—(1) This regulation applies where it appears to HMRC that there may be repayments payable by an employer under regulation 64 which have not been paid to HMRC.
(2) Where this regulation applies, HMRC may determine the amount of those repayments to the best of its judgement and must serve notice of the determination on the employer.
(3) A determination under this regulation may—
(a)cover the repayments payable by the employer under regulation 64 for any one or more tax periods in a tax year; and
(b)extend to the whole of the repayments or such part of them as is payable in respect of a class or classes of employees specified in the notice of determination (without naming the individual employees) or of one or more specified, named employees.
(4) The provisions of Parts 4 (Assessment and Claims), 5 (Appeals and Other proceedings), 5A (Payment of Tax) and 6 (Collection and Recovery) of the 1970 Act apply to a determination under this regulation, with any necessary modification—
(a)as if the determination were an assessment for the purposes of that Act; and
(b)as if the amount of repayments determined was income tax charged on the employer.