Employer returns: regulation 80 determinations: summary - the conditions
Only make a determination for a tax year where
- You consider tax is due under Regulation 68
- The employer has not paid it
- Debt Management has not certified the tax as due under Regulation 76 to 79 for the purposes of recovery proceedings
- The tax involved is not subject to a PAYE direction
If the case fulfils these conditions, you should determine the tax due to the best of your judgement.