Part 13

Tax avoidance
Chapter 4

Sales of occupation income

Recovery of tax

Recovery of tax: certificates of tax paid etc
787
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).