PAYE54200 - Employer returns: regulation 80 determinations: form P35 received after determination made

The employer may submit a Final Payment Summary (FPS) / Earlier Year Update (EYU) / P35 after you have made a determination which may include tax for an employee shown on it. The determination must always stand whether or not it is under appeal.

Determination under appeal

If an appeal is open, settle it without giving credit for tax shown on the late P35.

Employer Office may advise Compliance units:

• What tax it has received on the late P35 or EYU/FPS
• The names of employees shown on both forms P35 / EYU/FPS and P380A
• For each of these employees the tax figure on the late P35 or EYU/FPS.

They may ask Compliance units to:

• Tell the employer if you are to adjust the determination
• Partly discharge or release the tax for collection.