Regulation 49 Formal determination of tax payable by employer

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.49(8) substituted by Income Tax (Employments) 1996 reg. 8
reg.49 amended by Income Tax (Employments) 1999 reg.7
reg.49(5) rev. in pt. by Income Tax (Employments) 1995 reg.5(b)
reg.49(5) amended by Income Tax (Employments) 1995 reg.5(c)
reg.49(5)(b) substituted by Income Tax (Employments) 1995 reg.5(a)

(1)

This regulation applies where it appears to the inspector that there may be tax payable under regulation 40 or 41 which—

(a)

has not been paid to the collector, and

(b)

has not been certified by the collector under regulation 43, 47, 48 or 55.

(2)

Where this regulation applies, the inspector may determine the amount of that tax to the best of his judgment, and shall serve notice of his determination on the employer.

(3)

A determination under this regulation shall not include tax in respect of which a direction under regulation 42(2) or (3) has been made; and directions under that regulation shall not apply to tax determined under this regulation.

(4)

A determination under this regulation may—

(a)

cover the tax payable by the employer under regulation 40 or 41 for any one or more income tax periods in a year, and

(b)

extend to the whole of that tax or to such part of it 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 named employees so specified.

(5)

Where—

(a)

any part of the tax determined under this regulation is not paid within 30 days from the date on which the determination became final and conclusive, and

(b)

the Board consider that a direction under regulation 42(3) would, but for paragraph (3) of this regulation, have been made,

the Board may direct that such part of that tax as it appears to them should have been but was not deducted under these Regulations by the employer on payment of the relevant emoluments shall (without prejudice to the right of recovery from the employer) be recovered from the employee.

(6)

If tax recoverable from an employee under paragraph (5) does not carry interest under section 88 of the Management Act, it shall be recoverable from the employee together with interest in accordance with—

(a)

regulation 50, in relation to any year not later than the year ended 5th April 1992, from the reckonable date (as defined in that regulation), or

(b)

regulation 51, in relation to the year ended 5th April 1993 or any subsequent year, from the reckonable date (as defined in that regulation)

until whichever is the earlier of—

(i)

the date on which payment is made, or

(ii)

the date (if any) immediately before the date on which it begins to carry interest under section 86 of the Management Act.

(7)

A determination under this regulation shall be subject to the like provisions as are contained in Parts IV, V and VI of the Management Act as if it was an assessment, and as if the amount of tax determined was income tax charged on the employer, and those Parts of that Act shall apply accordingly with any necessary modifications.

(8)

Regulation 100 shall apply, with the necessary modifications, to appeals against determinations under this regulation as it applies to appeals against assessments of emoluments.

(9)

A certificate of the collector that any amount of interest payable under paragraph (6) has not been paid to him, or, to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and due to the Crown.

(10)

Any document purporting to be a certificate under paragraph (9) shall be deemed to be such a certificate until the contrary is proved.