Income Tax Act 2007 section 787

Recovery of tax: certificates of tax paid etc.

Section 787 deals with the issuing of certificates by HMRC officers confirming the amount of income taxed and tax paid in connection with the recovery of tax under the sales of occupation income rules.

• Where tax has been paid under the sales of occupation income provisions, an HMRC officer must, if asked, issue a certificate showing the income on which tax was paid and the amount of tax paid.
• The certificate serves as conclusive evidence of the facts it contains, meaning it cannot be challenged or disputed on those facts.
• This certificate mechanism supports the tax recovery provisions in section 786(3), which allow credit for tax already paid when recovering tax from a person who received the consideration but was not directly assessed.
• Separate rules in section 944 may require income tax to be deducted at source from payments falling within these provisions when made to non-UK residents.