Regulation 103 Direct collection involving assessment
As early in the year as may be, the inspector shall make an assessment for that year in the amount specified in paragraph (2).
The amount specified in this paragraph is—
where the assessment is made upon a pension or pensions, the amount receivable in the current year estimated to the best of the inspector’s judgment; but if this provision does not apply then
where—
the inspector is unable to ascertain the full amount of the employee’s emoluments for the preceding year,
the inspector is unable to ascertain the full amount of the employee’s emoluments for the part of the preceding year during which the employee was in employment, or
the employee had no emoluments for the previous year,
an amount estimated to the best of the inspector’s judgment; but if this provision does not apply then
where the employee was in employment during part only of that preceding year, the amount which bears the same proportion to the amount of the employee’s emoluments for the preceding year as a full year bears to the part of that preceding year during which the employee was in employment; but if this provision does not apply then
the amount of the employee’s emoluments for the preceding year.
The inspector shall serve a notice of assessment on the employee, and regulation 100 shall apply accordingly as regards appeals.
If the employee has appealed against the assessment, so much of the tax as appears to the inspector to be not in dispute shall be treated as tax payable under the assessment for so long as the appeal remains undetermined; but if the employee considers that a smaller amount is not in dispute, he may require the amount not in dispute to be determined by the Commissioners by whom an appeal against the assessment falls to be determined.
The inspector shall transmit particulars of the tax payable under the assessment to the collector.
The tax payable under the assessment shall be paid to the collector in four equal instalments during the period beginning 30 days after the service of the notice of assessment and ending on the following 5th April, with the first instalment being payable on the last day of the first quarter of that period, the second on the last day of the second quarter of that period, the third on the last day of the third quarter of that period, and the fourth on the following 5th April.
If the employee proves that his emoluments for the period from the beginning of the year to the following 5th July amounted to less than one-quarter of the amount of the assessment, and that the tax paid by him during the first quarter of the period mentioned in paragraph (6) exceeds the tax which would have been payable if the assessment had been made in an amount equal to four times those emoluments, the inspector may direct that the instalment payable during the next quarter of that period shall be reduced by the amount of the excess.
Paragraph (7) shall apply with the necessary modifications where the employee proves that his emoluments for the period from the beginning of the year to the following 5th October or 5th January amounted to less than one-half or three-quarters respectively of the amount of the assessment.
After the end of the year the amount of the employee’s emoluments for the year shall be ascertained, and if that amount is—
less than the amount assessed, the assessment shall be reduced accordingly and any tax overpaid shall be repaid;
greater than the amount assessed, a further assessment shall be made, and paragraphs (3), (4) and (5) shall apply to any such further assessment.