What is a certificate of debt under section 25A of the Commissioners for Revenue and Customs Act 2005?

A certificate of debt is a formal document issued by an HMRC officer stating that, to the best of their knowledge and belief, a particular sum remains unpaid. Under section 25A, this certificate alone constitutes sufficient evidence that the debt is outstanding, reducing the need for HMRC to produce extensive additional proof in legal proceedings.

What is a 'relevant sum' for the purposes of HMRC certificates of debt?

A 'relevant sum' covers two categories: amounts payable to HMRC under any legislation, such as income tax or VAT, and amounts payable under a contract settlement. A contract settlement is an agreement between the taxpayer and HMRC to resolve a tax dispute, as described in section 25 of the Commissioners for Revenue and Customs Act 2005.

Can a taxpayer challenge an HMRC certificate of debt issued under section 25A?

Yes. The certificate serves as sufficient evidence, meaning it can be rebutted. A taxpayer may challenge it by proving that payment has been made. The burden of proof lies on the person disputing the certificate's authenticity or accuracy. However, if another legal provision treats the certificate as conclusive evidence, that stronger status applies instead.

How does the presumption of authenticity work for HMRC certificates of debt?

Under section 25A, any document that appears on its face to be an HMRC certificate of debt is automatically treated as genuine unless someone proves otherwise. This shifts the burden of proof onto the person challenging the certificate's authenticity, rather than requiring HMRC to establish that the document is valid.

Commissioners for Revenue and Customs Act 2005 section 25A

Certificates of debt

Section 25A establishes that a certificate issued by an HMRC officer can serve as evidence that a sum owed to HMRC remains unpaid, and sets out the rules governing the status and treatment of such certificates.

An HMRC officer's certificate stating that a sum is unpaid, based on their best knowledge and belief, counts as sufficient evidence that the debt remains outstanding
A "relevant sum" means any amount owed to HMRC either under legislation or under a contract settlement agreed with the taxpayer
Any document that appears to be such a certificate is automatically treated as genuine unless someone proves otherwise
The certificate serves as sufficient evidence of the unpaid debt, but where another legal provision treats it as conclusive (i.e. definitive) evidence, that stronger status takes priority

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