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HMRC internal manual

PAYE Manual

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.