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The taxpayer supplied scaffolders to carry out work on a four-week on four-week off basis in Nigeria. He paid workers for the weeks they were working only.
As the payroll ran throughout the tax year it showed employees as being entitled to a tax rebate for the non-working periods but these rebates were not paid.
After an investigation HMRC issued documents under Income Tax (PAYE) Regulations SI 2003/2682 reg 79.
They later issued proceedings claiming PAYE tax on the basis that the payroll record indicated rebates payable to employees which had been deducted from the PAYE payments made to HMRC but not paid to the employees.
The taxpayer appealed claiming the reg 79 certificates were not valid and that it had agreed net...
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