Employer returns: regulation 80 determinations: preparing the ground
As a general rule make a determination only after you have considered other possible action.
In the case of a director your review can lead to Regulation 80 action in four main circumstances
- When you cannot find out the amount of the earnings
- You cannot establish the year of payment
- There is a dispute about the amount of earnings and / or the year of payment
- The further tax is not paid
Where delay continues, consider reporting the facts to the Employer Compliance Senior Manager.