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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: payments on account

From 1 April 2009 TMA70/S55 applies to Regulation 80 appeals so if you receive an application for postponement, see ARTG2510.

You may accept a payment on account but cannot insist on one. If an employer offers a payment on account

  • Accept it and then stand over the net underpaid amount


  • The whole amount if the employer doesn’t

Do not issue form 64-4 or 64-5.

If the payment offered is not made, release the tax held over by notifying your SAFE Nominee.

Interest is due on late payment of Regulation 80 tax. See PAYE54265 for more information.

If you find, when an appeal is settled, that a payment was too high, repay the excess to the employer following the usual repayment rules.