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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: evidence

Be prepared to provide the following information as evidence for any Tribunal hearing

  • Final Payment Summary or P35 details
  • Final Payment Summary or P14 details
  • Company CT accounts and letters which include the relevant payment(s)
  • Notes of any DMB or operational actions
  • Any correspondence with the employer

You should include a note to the Tribunal caseworker to point out to the Tribunal that the employer may claim / has claimed a deduction in their accounts for directors’ and employees’ payments. It can include the whole amount to arrive at its Corporation Tax profit or loss as failure to pay PAYE tax does not limit this.