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HMRC internal manual

Debt Management and Banking Manual

Legislation: PAYE Regulations: Determinations of amounts due

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 81Condition 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