Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer returns: regulation 80 determinations: tax to be released

If the determination is confirmed by the Tribunal or the appeal is withdrawn, release the tax held over.

  • Record your actions in the boxes at the foot of the P380A or any previous P382 (1) file copy
  • Issue P382(3) to the SAFE nominee to make the necessary amendments