This regulation deals with the inspection of records as provided
for under Regulation 51.
After reference to the contractor’s documents and records, HMRC can prepare a certificate showing the amount payable by the contractor for the tax year/tax period covered by the inspection and the amount remaining unpaid: SI2005/2045 reg 12(2)(a) and (b).
Sub-section (3) refers to the provisions at SI2005/2045 reg 57 regarding the use of certificates as evidence of sums due.
ENABLING PROVISION – FA04/S71 (1)