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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: regulation 80 determinations: PAYE failure spans several years

Where there is a PAYE obligation, you are entitled to recover from the employer for the whole period. See PAYE54300 if determinations outside the normal time limits are required. Collecting PAYE retrospectively will often mean the employer having to pay very large arrears. You should therefore consider very carefully whether recovering all the past PAYE tax through Regulation 80 is necessary.

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  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)