PAYE54125 - Employer returns: regulation 80 determinations: further determinations

Do not make a further determination on the same source if the original is under appeal. PAYE54190 tells you what to do when the amount due is increased on appeal.

A further determination is one made on the same employer and the same source for the same tax year. Follow the rules for further assessments so far as they fit a determination.

Once you are ready to make a further determination follow the guidance at PAYE54095 ‘Completing P380’ amended as follows

Welcome Screen

Tick the box - ’Is this a Further Determination’

Input Form Screen 

The entries in columns 3 and 5 should be the combined amounts for the year for each employee, including those in the first notice

The tax paid or certified in column 6 should not include any tax the employer has paid against the first determination

In column 7, on the line ‘Amount included in first determination (-)’, enter the total tax shown in the first determination

For example, an original determination made on £2,000 Code D0 tax due £800 would show in columns 2 to 7.

 

Pay for which tax remains unpaid	Total Pay	PAYE Code	Tax payable at month 12 of the tax tables	Tax paid or certified	Tax now due
£2,000	£6,000	D0	£2,400	£1,600	£800

 

A further determination for an additional £3,000 pay would show

 

Pay for which tax remains unpaid	Total Pay	PAYE Code	Tax payable at month 12 of the tax tables	Tax paid or certified	Tax now due
£5,000	£9,000	D0	£3,600	£1,600	£2,000

 

Amount included in first determination - £800

 

Further amount determined - £1,200

It is possible to have a second determination for a year which already has a determination (which may be either settled or under appeal) when a failure has occurred in respect of a different source.

For example, if the first determination related to tax in respect of directors' remuneration, a second determination would be needed if it became necessary to seek recovery of tax in respect of employees.