{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-218",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-218.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/218",
  "kind": "regulation",
  "number": "218",
  "heading": "Certificate that sum due",
  "text": "(1) A certificate of HMRC that, to the best of their knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by an employer, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.\n(2) The regulations are—\nregulation 75A(10)\nunpaid amounts from regulation 75A specification\nregulation 76\nunpaid amounts in regulation 73 return (Form P35)\nregulation 77(6)\nunpaid amounts in regulation 77 return\nregulation 78(8)\nunpaid amounts from regulation 78 specification\nregulation 79\nunpaid amounts following inspection under Schedule 36 to the Finance Act 2008.\n(2A) HMRC may prepare a certificate showing the whole or any part of a combined amount which includes tax without specifying the components of the combined amount.\nParagraph (1) shall apply with any necessary modifications to the certificate.\n(3) A certificate of HMRC that, to the best of their knowledge and belief, any amount of interest payable under the regulations listed in paragraph (4) has not been paid by an employer or employee is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.\n(4) The regulations are—\nregulation 72(7)\ninterest consequential on regulation 72 direction\nregulation 81(6)\ninterest consequential on regulation 81 direction\n. . .\n. . .\nregulation 115\ninterest on tax overdue under PSA.\n(4A) HMRC may prepare a certificate showing the total amount of interest payable in respect of the whole or any part of the combined amount without specifying which components of the combined amount the interest relates to.\nParagraph (3) shall apply with any necessary modifications to the certificate.\n(5) The production of—\n(a) the return made by the employer under paragraph (4) of regulation 77 (return and certificate if tax unpaid), and\n(b) the certificate of HMRC under paragraph (6) of that regulation,\nis sufficient evidence that the amount shown in the certificate is the amount of tax which the employer is liable to pay to HMRC in respect of the tax period in question under that regulation.\n(6) A document which purports to be a certificate under this regulation, or regulation 77(6), is treated as such a certificate until the contrary is proved.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 218(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 218(2) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 50"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 218(2) substituted (1.4.2009) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2009 (S.I. 2009/588), regs. 1(1), 8"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 218(2A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 218(3) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 218(4) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 9(7)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 218(4A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(5)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 218(5) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(6)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 218(6) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 16(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 218 in force at 6.4.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/218",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}