Regulation 78 Notice and certificate if tax may be unpaid : amounts due under regulation 68F18

This regulation applies if, 17 days or more after the end of a tax period, condition A or B is met.

Condition A is that—

Condition B is that—

F3HMRC, on consideration of the employer’s record of past payments F4whether of tax or of combined amounts, may—

If the notice extends to two or more consecutive tax periods in a tax year, this regulation has effect as if they were the latest tax period specified in the notice.

If, during the notice period, the employer—

the employer may require HMRC to inspect the employer’s PAYE records as if the employer had been required to produce those records F9under Schedule 36 to the Finance Act 2008 (information and inspection powers).

If there is an inspection by virtue of paragraph (6) ... the notice given by F10HMRC under paragraph (4) must be disregarded.

If the amount ... specified in the notice, or any part of it, is not paid during the notice period—

But paragraph (8) does not apply if during the notice period—

Paragraph (11) applies if the employer pays an amount F15of tax, whether separately or as part of a combined amount, which is certified under this regulation F16and which exceeds the amount the employer would have been liable to pay in respect of that tax period apart from this regulation.

The employer is entitled to set off the excess F17tax against any amount which the employer is liable to pay under regulation 68 for any subsequent tax period in the tax year.

Paragraph (13) applies if the employer—

Any excess of tax paid, and not otherwise recovered by set-off in accordance with this regulation, must be repaid.

Regulation 218 deals with the use of certificates as evidence that sums are due and unpaid.