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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: potential dispute cases

Before you make a determination consider if the employer is likely to appeal.

For instance, in a status dispute over whether a worker is an employee, you should ensure that there are enough facts to arrive at a judgement. The Employment Income Manual (EIM) helps you to decide if a payment is Employment Income

If you already have a Self Assessment enquiry or amendment in dispute, leave open any appeals against them. If needed, aim to discuss the facts with the employee at an early stage in disputes between employee and employer.

Consideration of a Regulation 72(5) Condition A direction

In suitable cases you may consider that the PAYE failure is the result of an employer error that was made in good faith but the employer took reasonable care. If so, the PAYE Errors Unit may be able to make a Regulation 72(5) Condition A direction. Follow the guidance at COG915180 or PAYE92066.

If such a direction is made then none of the PAYE included in the direction can be included within the Regulation 80 determination.

If you are unsure about a case where there is a potential dispute seek advice from the PAYE Technical Helpline.