Taxes Management Act 1970 section 70

Evidence

Section 70 sets out the rules governing what types of certificates and written statements can be used as evidence in tax collection and recovery proceedings.

• An inspector's or Board officer's certificate confirming that tax carries interest under section 88, combined with a collector's certificate that the interest remains unpaid, is sufficient evidence that interest is chargeable and that the sum is due to the Crown.
• Any document that appears to be such a certificate is treated as genuine unless the contrary is proved.
• A written statement from an employer (or responsible person in the employer's organisation) about wages, salaries, fees, and other earnings paid to a person facing court proceedings is accepted as initial (prima facie) evidence that those amounts were indeed paid.
• The term "earnings or amounts treated as earnings" refers to employment income as defined in section 7(2)(a) or (b) of ITEPA 2003.