Regulation 55 Notice and certificate when repayments deducted not paidI1

This regulation applies where, within 17 days of the end of any income tax period F1a non-Real Time Information employer has paid no amount in respect of F2... repayments to HMRC under regulation 54 for that income tax period and HMRC is unaware of the amount, if any, which the employer is liable to pay.

Where this regulation applies, HMRC may give notice to the employer requiring the employer to render a return within 14 days in such form as HMRC may prescribe showing the amount in respect of F3... repayments which the employer is liable to pay to HMRC under regulation 54 in respect of the relevant income tax period.

Where a notice given by HMRC under paragraph (2) extends to two or more consecutive income tax periods, these Regulations have effect as if the consecutive income tax periods were one income tax period.

HMRC may give notice under paragraph (2), even if an amount in respect of F4... repayments has been paid to HMRC by the employer under regulation 54 for an income tax period, if HMRC is not satisfied that the amount paid is the full amount which the employer is liable to pay to HMRC in respect of the income tax period in question.

Upon receipt of a return made by the employer under paragraph (2) HMRC may prepare a certificate showing the amount in respect of F5... repayments which the employer is liable to pay to HMRC in respect of the income tax period in question.

The production of the return made by the employer under paragraph (2) and of the certificate of HMRC under paragraph (5) is sufficient evidence that the amount shown in the certificate is the amount of F6... repayment which the employer is liable to pay to HMRC in respect of the income tax period in question.

Any document purporting to be a certificate under paragraph (5) is deemed to be such a certificate until the contrary is proved.