Regulation 7

Where the Comptroller is not satisfied with any return furnished by an employer he may reject the return and, to the best of his judgment, determine the amount of the payroll of that employer and make an assessment accordingly.

Where an employer has not furnished a return and the Comptroller has reason to believe or suspect that the employer is liable to pay tax, the Comptroller may, to the best of his judgment, determine the amount of the payroll of that employer and make an assessment accordingly.

Where an employer has furnished a return and it subsequently appears to the Comptroller that the return is not accurate or correct he may, to the best of his judgment, determine the amount of the payroll of that employer and make an assessment accordingly.

No assessment shall be made under paragraph (2) or (3) more than 12 years after the end of the month to which the return or failure to furnish a return relates unless, in the opinion of the Comptroller, the inaccuracy in the return or the failure to furnish the return was attributable to fraud or wilful default.

Where any tax is assessed by the Comptroller under this regulation, the tax shall be due and payable 14 days after the date of issue of the notice of assessment of the tax.