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HMRC internal manual

Debt Management and Banking Manual

Interest: Interest Review Unit (IRU): PAYE and National Insurance Contributions: Regulation 80 Determinations

From 6 April 2004 determinations under ‘Regulation 80’ replaced determinations underRegulation 49’. All determinations sent after 6 April 2004 are under ‘Regulation 80’. ARegulation 80’ determination is used where tax has not been deducted under the PAYEsystem and there has been no previous instruction to recover the tax directly from theemployee. It is the employer’s responsibility to pay the PAYE tax, even when the employeehas received a payment without the deductions of PAYE tax.

Interest is charged from 19 April following the end of the deduction year for which thePAYE tax should have been paid, until payment is made in full.

Normally interest charged on ‘Regulation 80’ determinations should be upheld. This isbecause the determination would not have been needed and the interest charge would nothave become due if the employer had kept to the rules and paid PAYE on time.

Only consider giving up interest when there has been an unreasonable delay in sending thedetermination. This is in line with the guidance given at DMBM405010.