DMBM450060 - Legislation: PAYE Regulations: Determinations of amounts due
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Subject | Income Tax (Pay As You Earn) Regulations 2003 |
|---|---|
| Formal determination of tax payable by employer | - |
HMRC’s power to make and issue determination of the amount the employer should pay | 80(1), (2) |
Scope of determination | 80(4) |
Restriction on making determinations | 80(3) |
HMRC’s authority to collect tax determined from employee | 81 Condition A |
HMRCs authority to recover interest on determined tax collectible from employee | 81(6), (7) |
Employer’s appeals and determinations | 80(5),(6) |
| PAYE Settlement Agreements | - |
Formal determination of tax payable by the employer | 110 |
Interest on unpaid tax | 115 |