Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: trigger events

What are trigger events?

The following are trigger events for the purposes of considering a direction under regulation 72F and must have occurred after 6 April 2008:

  • The issue of a Regulation 80 determination of tax which includes tax on the relevant payment in question.
  • The receipt of the employee’s SA return that includes tax treated as deducted on the relevant payment (Word 25KB).
  • The receipt of an amended return from the employee, including an adjustment for a PAYE credit in relation to the relevant income in question.
  • The receipt of an overpayment relief claim under Schedule 1AB TMA 1970, which includes an adjustment for a PAYE credit in relation to the relevant income in question.
  • The receipt of a ‘trigger letter of offer’ (COG915295) agreeing to an amount in settlement of the employer’s liability to pay an amount of tax, including tax on the relevant payment in question. For the purposes of Regulation 72E a letter of offer is regarded as being received even if it is rescinded by the employer at some later date.

The following events are not trigger events for the purposes of considering a direction under Regulation 72F.

  • The issue of a Regulation 80 determination if it does not include tax on the relevant payment in question.
  • The receipt of the employee’s SA returns if it does not include the relevant income in question. If the self-employed income is the only income shown, this is not a trigger event.
  • The receipt of amended SA returns if the amendment does not relate to the relevant income in question.
  • The receipt of an overpayment relief claim under Schedule 1AB TMA 1970 if the claim does not relate to the relevant income in question.