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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: care with code disputes

If an employer disputes the code you have used for any employee do not disclose facts about the employee’s personal allowances or circumstances.

PAYE54145 tells you how to consider a request to use an equitable code. If the employer brings up such a matter at Tribunal, the tribunal caseworker should oppose it as a ground of appeal and point out that

  • The value of the code the employer must use is not the Tribunals concern
  • The director / employee had a separate right to appeal against it under PAYE Regulation 18