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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: making a determination

Before you decide to make a Regulation 80 determination you should try to recover the tax from the employer informally. State the position as you see it and warn that you intend to make a determination if a settlement cannot be reached or the tax paid.

Only make a determination for a tax year where

  • Tax is due under PAYE Regulation 67G and 68
  • The employer has not paid it
  • DMB have not certified the tax as due under Regulation 76 to 79 for the purposes of recovery proceedings
  • The tax has not been included in a PAYE direction

If the case fulfils these conditions, you should determine the tax due to the best of your judgement.

Note: Normally, determinations are made when the deduction year has ended, but you can make them ‘in year’ if necessary, for example, if you know that the employer is about to go into liquidation.

You can make determinations daily, weekly or at other intervals to suit the tax at stake.