Regulation 76 Certificate if tax in regulation 73 return is unpaid
United Kingdom
(1)
Paragraph (2) applies if an employer—
(a)
delivers a return under regulation 73 showing an amount of total net tax deducted by the employer for a tax year, and
(b)
does not pay that amount to the Inland Revenue before 20th April following the end of the tax year.
(2)
The Inland Revenue may prepare a certificate showing how much of that amount remains unpaid.
(3)
Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.