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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE: legislation/regulations: determinations of amounts due regulations

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), (3A)
  • 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