Regulation 48 Notice of specified amount and certificate when tax not paid
This regulation applies where, after 14 days following the end of any income tax period, the employer has paid no amount of tax to the collector under regulation 40 or 41 for that income tax period, despite demand being made, and there is reason to believe that the employer is liable so to pay.
Where this regulation applies, the collector, upon consideration of the employer’s record of past payments, may to the best of his judgment specify the amount of tax which he considers the employer is liable to pay, and serve notice on the employer of that amount.
Where the employer has paid no amount under regulation 40 or 41 for the relevant income tax periods, the collector may give a notice under paragraph (2) which extends to two or more consecutive income tax periods, and these Regulations shall have effect as if those income tax periods were the latest income tax period specified in the notice.
The collector may give a notice under paragraph (2) notwithstanding that an amount of tax has been paid to him by the employer under regulation 40 or 41 for any income tax period, if he is not satisfied, after seeking the employer’s explanation, that the amount so paid is the full amount which the employer is liable to pay to him for that income tax period, and this regulation shall have effect accordingly.
If, during the period allowed in a notice given by the collector under paragraph (2), the employer claims, but does not satisfy the collector, that the payment made in respect of the income tax period specified in the notice is the full amount he is liable to pay to the collector for that income tax period, then—
the employer may require the collector to inspect the employer’s documents and records as if the collector had called upon the employer to produce those documents and records in accordance with regulation 55(1), and
regulation 55 shall apply to that inspection, and the notice given by the collector under paragraph (2) shall be disregarded.
Subject to paragraph (7), if the specified amount of tax, or any part of it, is unpaid on the expiration of the period of seven days allowed in the notice, the amount so unpaid shall—
be certified by the collector, and
be deemed to be an amount of tax which the employer was liable to pay for that income tax period in accordance with regulation 40 or 41.
Paragraph (6) shall not apply if, during the period allowed in the notice—
the employer pays the full amount of tax which he is liable to pay to the collector under regulation 40 or 41 for that income tax period, or
the employer satisfies the collector that no amount, or no further amount, is due for that income tax period.
Paragraphs (1) to (5) of regulation 54 shall apply to the amount shown in a certificate under paragraph (6).
The production of a certificate under paragraph (6) shall be sufficient evidence that the employer is liable to pay the amount shown in the certificate to the collector.
Any document purporting to be a certificate under paragraph (6) shall be deemed to be such a certificate until the contrary is proved.
Notwithstanding anything in this regulation, if the employer pays any amount certified by the collector under this regulation and that amount exceeds the amount which he would have been liable to pay in respect of that income tax period apart from this regulation, he shall be entitled to set off such excess against any amount which he is liable to pay to the collector under regulation 40 or 41 for any subsequent income tax period.
If the employer renders the return required by regulation 43(1) after the end of the year, and pays the total net tax which he is liable to pay, any excess of tax paid, and not otherwise recovered by set-off in accordance with this regulation shall be repaid.