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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: employer claims relevant payment not made

Employers often claim on appeal that they were not liable to deduct tax from the relevant payment as payment of the earnings had not occurred so there was no duty to make a deduction of tax and to operate PAYE.

If you have not established exactly how the employer treated the earnings, request that the Tribunal caseworker mentions this at any potential hearing and invites the Tribunal to seek the precise facts, by way of precept if needed to find out when the payment took place.

EIM42260 explains when earnings are paid for PAYE purposes.