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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: examining the amounts included in a regulation 80 determination

Complete the pay and tax columns of form C500 using the remuneration and tax shown on form P380D.

Note: Assuming that the determination is final and conclusive any shortcomings with it (including ‘incorrect year’) will be put right when the correct amount of remuneration (where possible) and tax credit is included in the SA return for each year.

If any of the Regulation 80 tax remains unpaid

  • allocate any payment on account as in any instructions given by the employer or
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • insert an asterisk after the tax
  • add a footnote to the column and show the amount of tax which remains unpaid, for example:
Regulation 80 determinations  
   
Pay Tax
12 13
£225,000 £70,000

Footnote

*Tax remains unpaid (or, if £10,000 paid; ‘£60,000 remains unpaid’).

 

Where a Regulation 80 determination has been made to cover directors’ remuneration without giving separate figures for each director (for example, the form P380D shows ‘Directors’ and a single figure of remuneration)

  • telephone the issuing office to request a breakdown of the relevant payments and the correct tax determinable for each director
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: A Regulation 81(4) Condition B direction is not appropriate if you cannot establish the amount of relevant payments paid to individual directors and the related determinable tax. If this occurs you should arrange for the Regulation 80 Determination to be discharged (in part/full). You should then pursue Regulation 72(5) Condition B directions using the ‘Directors’ figure of remuneration apportioned between the directors according to their shareholding as the estimated levels of remuneration.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)