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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working the case: problems due to previous review or compliance check

There may be problems in a current compliance check when inaccuracies emerge which existed during a previous review or compliance check.

You must

  • have legal authority for any action and cannot ‘recover’ any liabilities for earlier years without demonstrating a statutory right to do so.

For PAYE tax Regulation 80 applies the income tax assessing position in TMA 1970.

To recover PAYE via a Regulation 80 determination for a closed year you must be

  • able to make a discovery within the terms of Section 29TMA and
  • within the time limits for assessing in Section 34 or 36 TMA.

There are corresponding CIS Regulations under Regulation 13 (COG909390)

For NICs a Section 8 decision for the further liability can be made but the time limits will need to be considered, see COG915215

If you have any problems which cannot be resolved locally the senior manager

  • can contact Tax Administration Litigation & Advice for advice or see COG904770.

See COG915240 for more information.