Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: when to make regulation 80 determinations

Normally, determinations are made when the deduction year has ended. But you can make them ‘in year’ if necessary, for example when the employer is about to go into liquidation.

Make determinations daily, weekly or at other intervals to suit your needs.