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HMRC internal manual

PAYE Manual

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.

If an employer pays tax in the above returns for an employee included in a determination, the office which holds the Book copy of the Reg 80 should

  • Ensure where possible to credit the tax to that employee’s part of the Regulation 80 charge to reduce it
  • Make a note on EBS to confirm details of what has been done

What the Employer Office does depends on the particular circumstances and is set out at PAYE46091.

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
  • The names of employees shown on both forms P35 / EYU and P380A
  • For each of these employees the tax figure on the late P35 or EYU

They may ask Compliance units to

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