Section 62B | Returns made in the knowledge of deliberate failures to comply

(1)This section applies to a person who—

(a)makes a return which treats a sum as deducted and paid on account of the person’s liabilities under section 62(2) or (3), and

(b)before doing so, knew or should have known that the sum—

(i)had not been deducted, or

(ii)had deliberately not been, or would deliberately not be, paid on account of the person’s liabilities.

(2)If this section applies, an officer of Revenue and Customs may determine that the person is liable to pay to the Commissioners an amount equal to the sum which the return treats as paid on account of the person’s liabilities.