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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: tax excluded from determinations

If a direction has been made allowing HMRC to recover the tax the employer has failed to deduct from the employee, then you cannot include such tax in a Regulation 80 determination.

Directions are made under

  • Regulation 72(5) Condition A by PAYE Errors Unit (PEU)
  • Regulation 72(5) Condition B and Regulation 81(4) Condition A or B by Specialist Investigations (SI)
  • Regulation 72F Condition A, B or C where an employee has received a relevant payment and it appears to HMRC that an amount intended to represent tax on the payment has been self-assessed, or not been self-assessed, but has been paid under Section 59A TMA1970