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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: types of case

The following circumstances may indicate that a determination is appropriate

  • When you need to settle a dispute about PAYE duties where the employer will not voluntarily pay the tax outstanding
  • When a compliance check is made on a director(s)
  • Where DMB have had no success in obtaining a form P35 or Real Time Information - but do not use it to obtain these returns unless it is clear that there is PAYE tax underpaid

For example

  • An employer or employee disputes that certain payments are taxable under PAYE
  • Attempts to agree a Class 6 Settlement with Compliance have failed (COG915150)
  • An agency refuses to apply PAYE as per S44 ITEPA

DMB may report irregularities found when quantifying an employer’s PAYE / NIC liability if employees pay is found to be untaxed.

If PAYE tax is unpaid, weigh up all the facts to confirm if the employer has made relevant payments. If so, you have grounds to make a determination.