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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: increases on appeal

If you need to increase the total tax on appeal

  • Contact your SAFE Nominee to make the necessary amendments
  • Make a note of this in the boxes at the foot of the P380A or any previous P382(1) file copy
  • Note the increases of tax in the similar boxes on the P380E or any previous P382(5) book copy