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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

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.