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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: regulation 80, income tax (pay as you earn) regulations 2003: SI2003 no 2682

Regulation 80 gives HMRC the power to determine the tax which is due from an employer but remains unpaid. It is a means of enforcing payment of PAYE. PAYE tax is the liability of the employer. Keep any Regulation 80 correspondence in the employer file.

Under Regulations 69, 73, 78 and 97 Debt Management may require returns and payment of tax due. Regulation 80 supplements those powers by recovery of tax excluded.

Always refer to the determination as a determination, not as an assessment.

The determination is made in a figure of tax, unlike an assessment which is on a figure of income, profit or gain.