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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: reissuing notice

In cases where the notice was returned RLS or you are required to send a fresh notice, bearing a current date, for instance to a company’s Registered Office, you do not have to make the determination again. You should

  • Record the new address


  • New date of issue of the notice on both the file copy and the book copy
  • Note the revised date below the date of issue box