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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: contents

  1. PAYE54001
    Introduction
  2. PAYE54005
    Regulation 80 Income Tax (Pay As You Earn) Regulations 2003: SI 2003 No2682
  3. PAYE54010
    Tax excluded from determinations
  4. PAYE54015
    Time limits and appeals: Regulation 80(5): Parts IV and V, TMA 1970
  5. PAYE54020
    Who does this work
  6. PAYE54025
    Making a determination
  7. PAYE54030
    Summary - the conditions
  8. PAYE54035
    Types of case
  9. PAYE54040
    Preparing the ground
  10. PAYE54045
    Estimating unpaid tax by a best of judgement
  11. PAYE54050
    Potential dispute cases
  12. PAYE54055
    PAYE failure extends beyond one year
  13. PAYE54060
    PAYE failure spans several years
  14. PAYE54065
    PAYE failure spans several years: what you might do instead
  15. PAYE54070
    Making determinations: forms to use
  16. PAYE54075
    Outline of procedure
  17. PAYE54080
    When to make Regulation 80 determinations
  18. PAYE54085
    Procedure for making determination - P380 (Cert)
  19. PAYE54090
    Reissuing notice
  20. PAYE54095
    Completing P380
  21. PAYE54100
    Breaking up P380 and P380(Cont)
  22. PAYE54105
    Liquidation cases - addresses
  23. PAYE54110
    Action to take after determination made
  24. PAYE54120
    Notices not delivered
  25. PAYE54125
    Further determinations
  26. PAYE54130
    Appeals
  27. PAYE54135
    Care with code disputes
  28. PAYE54140
    Payments on account
  29. PAYE54145
    Requests for equitable treatment
  30. PAYE54150
    Overpayments
  31. PAYE54155
    Onus of proof
  32. PAYE54160
    Evidence
  33. PAYE54165
    Employer claims relevant payment not made
  34. PAYE54170
    Employer claims remuneration waived
  35. PAYE54180
    Amendments to determinations: completing P382
  36. PAYE54185
    Breaking up P382
  37. PAYE54190
    Increases on appeal
  38. PAYE54195
    Tax to be released
  39. PAYE54200
    Form P35 received after determination made
  40. PAYE54205
    Accounting for tax after determination is final
  41. PAYE54210
    Claims to pay reduced amount
  42. PAYE54215
    Action if you oppose a reduction
  43. PAYE54220
    Action if you support a reduction
  44. PAYE54225
    Late P35 shows more tax than the determination
  45. PAYE54230
    Employees not named in the determination
  46. PAYE54235
    Effect on employees
  47. PAYE54240
    Personal assessments - officer action
  48. PAYE54245
    Including tax in a personal assessment
  49. PAYE54250
    Benefit arising under S223 ITEPA 2003
  50. PAYE54255
    Benefit arising under S223 ITEPA 2003: Regulation 80 tax
  51. PAYE54260
    Benefit arising under S223 ITEPA 2003: additional P35 tax
  52. PAYE54265
    Interest: Interest on tax overdue
  53. PAYE54270
    Regulation 80 unpaid tax - direction under Regulation 81(4) condition A or B
  54. PAYE54295
    National insurance contributions - section 8 decisions
  55. PAYE54300
    Extended time limits
  56. PAYE54305
    Reports to PTCPP, PAYE Technical, (Shipley)