Regulation 12 Certificate after inspection of records of contractors and sub-contractorsI1
United Kingdom
(1)
This regulation applies if there is an inspection of a contractor’s documents and records under regulation 51.
(2)
An officer of Revenue and Customs may, by reference to the information obtained from the inspection, prepare a certificate showing—
(a)
the amount which it appears that the contractor is liable to pay for the tax years or tax periods covered by the inspection; and
(b)
any amount which remains unpaid.
(3)
Regulation 57 deals with the use of certificates as evidence that sums are due and unpaid.