This regulation sets out the return and certificate procedures
where, 17 days or more after the end of the tax period, (A)
deductions are not paid over by the contractor as required and HMRC
are unaware of what amount is due or (B) amounts paid over by the
contractor are regarded by HMRC as insufficient, or (C) the
contractor has made a return under Regulation 4 showing the amount
that they are due to pay under Regulation 7, but the contractor has
not paid the full amount shown in the return. SI2005/2045 reg 10(1)
to (3) and SI2007/672 reg 3.
If either conditions (A) or (B) above are met, HMRC can issue
the contractor with a notice requiring them to make a return of the
amounts due in the tax period within 14 days of the issue of the
notice, SI2005/2045 reg 10(4). Where the notice covers consecutive
tax periods within a tax year, or condition (C) above is met, the
notice will treat them as a single tax period: SI2005/2045 reg
10(5).
On receiving the return HMRC may prepare a certificate
showing the amount due for the tax period and, how much of that
amount remains outstanding: SI2005/2045 reg 10(6). SI2005/2045 reg
57 details how certificates can be used as evidence that sums are
due and unpaid.
ENABLING PROVISION – FA04/S71 (1)
