# The Vocational Training (Tax Relief) Regulations 1992, Regulation 8: Interim claims in advance


(1) An interim claim for a period allowed by paragraph (2) may be made not later than the date specified in paragraph (6) and is referred to in these Regulations as an “interim claim in advance”.
(2) The period for which an interim claim in advance may be made is a period of one month beginning on the 6th day of a month and ending on the 5th day of the following month.
(3) No interim claim in advance may be made for the month ending 5th October or any subsequent month until the annual return referred to in regulation 11 has been duly made for the preceding year and received by the Board if an interim claim has been made for that preceding year.
(4) An interim claim in advance shall be based on an estimate of the amount deductible by individuals in respect of training payments to be made in that month, and the estimate shall be certified by an authorised officer of the training provider that to the best of his knowledge and belief the particulars given of the estimate are correct.
(5) The Board shall pay to the training provider—
(a) a sum equal to the estimated amount if they are satisfied with the estimate, or
(b) any lesser amount established to their satisfaction if they are not so satisfied,
on the date specified in paragraph (6) or, where it is not a working day, the next working day.
(6) The date specified in this paragraph is the 20th day of the month.

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Source: https://www.legislation.gov.uk/uksi/1992/746/regulation/8 (the official version)
Page: https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.