Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
Make determinations for all necessary years at the same time, if you can.
Use estimates for any years where you have no figures.
Estimated determinations are effective because the employer can use the appeal process to provide accurate figures. Even if the company accounts are not finalised, the employer should know from its records what payments it has made.
A higher officer, who decides that a self assessment enquiry or amendment should be delayed until a Regulation 80 determination is final, should send instructions to the employees SA processing office.