Regulation 25 EvidenceI1

An instrument permitting enforcement of a claim recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom, together with a certificate of an officer of Revenue and Customs that payment of the claim has not been made to that officer, or, to the best of that officer’s knowledge and belief, to any other such officer, or to any person acting on that officer’s behalf or on behalf of another officer, or to the applicant authority, is sufficient evidence that the sum mentioned in the instrument is unpaid and is due to that authority.

A certificate of an officer of Revenue and Customs that interest is payable under regulation 24 (interest) and that payment of the interest has not been made to that officer, or, to the best of that officer’s knowledge and belief, to any other such officer, or to any person acting on that officer’s behalf or on behalf of another such officer, or to the applicant authority, is sufficient evidence that the interest is unpaid and is due to that authority.

For the purposes of this regulation, any document purporting to be such a certificate as is mentioned in paragraphs (1) and (2) is deemed to be such a certificate unless the contrary is proved.

The instrument permitting enforcement of the claim shall continue to have effect notwithstanding that it has been supplemented or replaced by an instrument authorising enforcement in the United Kingdom.

Within three months following the date of receipt of the request for recovery, the Commissioners shall endeavour to complete such acceptance, recognition, supplementing or replacement, except in cases where the claim, or the instrument issued in the Principality of Andorra permitting its enforcement is contested, in which case regulation 14 (contested recovery) applies.

They may not be refused if the instrument permitting enforcement is properly drawn up.

Where the Commissioners exceed the time-limit specified in paragraph (5), they shall inform the applicant authority of their reasons for doing so.