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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Appeals and reviews: defending HMRC’s case at tribunal: evidence by certificates

Ensure that a certificate of the Commissioners for Her Majesty’s Revenue and Customs is available for presentation to the tribunal as evidence of the following facts until the contrary is proved

  • a person was registered for the tax, or was the employer
  • a return has not been made
  • monthly remittances of PAYE/NICs have not been made, or are insufficient
  • that any tax shown as due in any return or assessment has not been paid
  • that any surcharge, penalty or interest is due and has not been paid.

The SI Securities National CAF contains a

  • Certificate of Registration
  • Certificate of Outstanding Returns
  • Certificate of Debt
  • Certificate of unpaid assessment, surcharge, penalties & interest.

At the tribunal hearing we will have to show why we believe the person is a risk to the revenue. To do this we normally rely on information showing the trading history, compliance and outstanding liability history of the current business and previous linked businesses. To prove this, we produce the above mentioned certificates as evidence.

Any officer of the Securities Team can sign a certificate on behalf of the Commissioners of HMRC. If any of the businesses are insolvent the National Insolvency Unit can be asked to provide debt certificates, or you can research the debt through Departmental systems.