Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
Version 2 of 2
Regulation 28 Notification of liability
An inspector may send to an employee, as soon as possible after the end of the year, a statement of his or her liability for the year and showing how it is proposed to deal with any overpayment or underpayment of tax.
