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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: regulation 80 determinations: contents

  1. PAYE54001
    Employer returns: regulation 80 determinations: introduction
  2. PAYE54005
    Employer returns: regulation 80 determinations: regulation 80, income tax (pay as you earn) regulations 2003: SI2003 no 2682
  3. PAYE54010
    Employer returns: regulation 80 determinations: tax excluded from determinations
  4. PAYE54015
    Employer returns: regulation 80 determinations: time limits and appeals: regulation 80(5): parts IV and V TMA 1970
  5. PAYE54020
    Employer returns: regulation 80 determinations: who does this work?
  6. PAYE54025
    Employer returns: regulation 80 determinations: making a determination
  7. PAYE54030
    Employer returns: regulation 80 determinations: summary - the conditions
  8. PAYE54035
    Employer returns: regulation 80 determinations: types of case
  9. PAYE54040
    Employer returns: regulation 80 determinations: preparing the ground
  10. PAYE54045
    Employer returns: regulation 80 determinations: estimating unpaid tax by a best of judgement
  11. PAYE54050
    Employer returns: regulation 80 determinations: potential dispute cases
  12. PAYE54055
    Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
  13. PAYE54060
    Employer returns: regulation 80 determinations: PAYE failure spans several years
  14. PAYE54065
    Employer returns: regulation 80 determinations: PAYE failure spans several years: what you might do instead
  15. PAYE54070
    Employer returns: regulation 80 determinations: making determinations: forms to use
  16. PAYE54075
    Employer returns: regulation 80 determinations: outline of procedure
  17. PAYE54080
    Employer returns: regulation 80 determinations: when to make regulation 80 determinations
  18. PAYE54085
    Employer returns: regulation 80 determinations: procedure for making determination - P380 (Cert)
  19. PAYE54090
    Employer returns: regulation 80 determinations: reissuing notice
  20. PAYE54095
    Employer returns: regulation 80 determinations: completing P380
  21. PAYE54100
    Employer returns: regulation 80 determinations: breaking up P380 and P380 (continuation)
  22. PAYE54105
    Employer returns: regulation 80 determinations: liquidation cases - address
  23. PAYE54110
    Employer returns: regulation 80 determinations: action to take after determination made
  24. PAYE54120
    Employer returns: regulation 80 determinations: notices not delivered
  25. PAYE54125
    Employer returns: regulation 80 determinations: further determinations
  26. PAYE54130
    Employer returns: regulation 80 determinations: appeals
  27. PAYE54135
    Employer returns: regulation 80 determinations: care with code disputes
  28. PAYE54140
    Employer returns: regulation 80 determinations: payments on account
  29. PAYE54145
    Employer returns: regulation 80 determinations: requests for equitable treatment
  30. PAYE54150
    Employer returns: regulation 80 determinations: overpayments
  31. PAYE54155
    Employer returns: regulation 80 determinations: onus of proof
  32. PAYE54160
    Employer returns: regulation 80 determinations: evidence
  33. PAYE54165
    Employer returns: regulation 80 determinations: employer claims relevant payment not made
  34. PAYE54170
    Employer returns: regulation 80 determinations: employer claims remuneration waived
  35. PAYE54180
    Employer returns: regulation 80 determinations: amendments to determinations; completing P382
  36. PAYE54185
    Employer returns: regulation 80 determinations: breaking up P382
  37. PAYE54190
    Employer returns: regulation 80 determinations: increases on appeal
  38. PAYE54195
    Employer returns: regulation 80 determinations: tax to be released
  39. PAYE54200
    Employer returns: regulation 80 determinations: form P35 received after determination made
  40. PAYE54205
    Employer returns: regulation 80 determinations: accounting for tax after determination is final
  41. PAYE54210
    Employer returns: regulation 80 determinations: claims to pay reduced amount
  42. PAYE54215
    Employer returns: regulation 80 determinations: action if you oppose a reduction
  43. PAYE54220
    Employer returns: regulation 80 determinations: action if you support a reduction
  44. PAYE54225
    Employer returns: regulation 80 determinations: late P35 shows more tax than the determination
  45. PAYE54230
    Employer returns: regulation 80 determinations: employees not named in the determination
  46. PAYE54235
    Employer returns: regulation 80 determinations: effect on employees
  47. PAYE54240
    Employer returns: regulation 80 determinations: personal assessments - officer action
  48. PAYE54245
    Employer returns: regulation 80 determinations: including tax in personal assessment
  49. PAYE54250
    Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA 2003
  50. PAYE54255
    Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA: regulation 80 tax
  51. PAYE54260
    Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA 2003: additional P35 tax
  52. PAYE54265
    Employer returns: regulation 80 determinations: interest: Interest on tax overdue
  53. PAYE54270
    Employer returns: regulation 80 determinations: regulation 80 tax unpaid - direction under regulation 81(4) condition A or B
  54. PAYE54275
    Employer returns: regulation 80 determinations: direction under regulation 81(4) condition A or B and regulation 72(5) condition B
  55. PAYE54280
    Employer returns: regulation 80 determinations: test for accuracy prior to a direction under regulation 81(4) condition A or B and 72(5) condition B
  56. PAYE54285
    Employer returns: regulation 80 determinations: other action - direction under regulation 81(4) conditions A or B and 72(5) condition B
  57. PAYE54290
    Employer returns: regulation 80 determinations: employee’s processing office action - direction under regulation 81(4) condition A or B and 72(5) condition B
  58. PAYE54295
    Employer returns: regulation 80 determinations: national insurance contributions - section 8 decisions
  59. PAYE54300
    Employer returns: regulation 80 determinations: extended time limits
  60. PAYE54305
    Employer returns: regulation 80 determinations: reports to PTCPP, PAYE Technical, (Shipley)