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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: claims to pay reduced amount

An employer may send you a statement of the PAYE tax due and request to pay a lower equitable figure to settle the Regulation 80 charge. Any such request must be treated as a late appeal. The employer may even submit an EYU or a late P35 showing the reduced tax to support its request.

A request may arise

  • Because the employer uses actual figures instead of your estimates
  • From an employee who is the subject of a Regulation 81(4) Condition A or B direction

If a Debt Management Office receives the request it should be referred to

  • Enforcement and Insolvency Service (EIS) (Special Section) if recovery proceedings are underway or the tax is already with EIS
  • Special Investigations (SI) if Regulation 81(4) Condition A or B direction tax is involved
  • Employer Compliance in all other cases

Reviewing the case

If the Regulation 80 charge is final, the above offices must decide whether to reduce the tax payable. Review the case on the lines given in PAYE54145.

The Tribunal may have determined an appeal against the Regulation 80 knowing all the facts and knowing that the charge was more than the equitable figure. If so do not support any requests for a reduction.

In other cases review all the facts and take the following action depending on whether you would oppose or support a reduction