Part 13Tax avoidance

Chapter 4Sales of occupation income

Recovery of tax

787Recovery of tax: certificates of tax paid etc

1

For the purposes of section 786(3), an officer of Revenue and Customs must, if requested to do so, produce a certificate specifying—

a

the amount of income in respect of which tax has been paid, and

b

the amount of tax paid.

2

The certificate is conclusive evidence of any facts stated in it.

3

See also section 944 (under which directions may be given for payments within this Chapter to non-UK residents to be subject to a duty to deduct income tax).