DMBM450060 - Legislation: PAYE Regulations: Determinations of amounts due

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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