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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: employer return post capture: regulation 80 determinations

Tax determined under Regulation 80 is a formal means of recovering unpaid PAYE tax. It gives HMRC power to determine the tax that is due from an employer but remains unpaid.

Normally, staff at Higher Officer Grade and above will be responsible for the following aspects of a Regulation 80 determination

  • It’s accuracy
  • Certifying the validity of the determination

And

  • Signing the actual determination

Regulation 80 determinations can be raised by a number of different teams within HMRC and are used in a wide variety of circumstances to recover tax. Primarily compliance related teams will be responsible for raising determinations.

Employer units will generally not be involved in raising or issuing Regulation 80 determinations themselves but will be responsible for

  • Identifying which employer records hold Regulation 80 related indicators whilst undertaking pre capture checks. Further details can be found in the appropriate Action Guide in the section ‘Employer return - quality checks’ at PAYE40000 onwards
  • Setting and removing (when appropriate) the Regulation 80 related indicators

    • POTREG49

    And

    • REG49DET
  • Processing any returns that are received where a Regulation 80 determination has been made or is potentially due in the normal way
  • Notifying the Employer Compliance team where a return has been received and a Regulation 80 determination has been made or is potentially due

‘Regulation 80 determinations (Action Guide)’ at PAYE46091 explains the action you must take when you have been notified on a form P380A that a Regulation 80 determination has been made.

POTREG49 Indicator

You may be requested to note an employer as a potential Regulation 80 case. In these circumstances you should set the year related indicator POTREG49 and retain the papers in the employer related electronic file ‘Potential Regulation 80 cases’.

REG49DET Indicator

If a Regulation 80 determination has been raised use Function VIEW EMPLOYER NOTES and check the employer record pad to review the information recorded and check whether ‘Regulation 80 issued’ is noted.

In these cases you will need to

  • Remove the year related indicator POTREG49 if it is set for that year
  • Set the year related indicator REG49DET

And then

  • Review the employer related electronic file ‘Potential Regulation 80 cases’ and update it where necessary to reflect the Regulation 80 that has been raised