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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: who does this work?

Anyone can do the preparatory work leading to a Regulation 80 determination, including its preparation, but the determination should be signed by a higher officer or above.

The higher officer is responsible for

  • The accuracy of the determination
  • Certifying its validity

And

  • Signing the actual determination
  • Potential witness statement where an appeal reaches Tribunal