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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: employer claims remuneration waived

Once an employee is treated as having received money earnings (see EIM42260 onwards) a subsequent waiver of pay will neither reduce the amount of pay subject to PAYE nor the amount of taxable earnings. For more detail on this point see EIM42715.

Do not reduce a Regulation 80 determination on appeal on the grounds that the remuneration or part of it has been waived.