# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 76: Certificate if tax in regulation 73 return is unpaid

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/76 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.