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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: action if you oppose a reduction

If you oppose a reduction

  • Write to the employer or employee giving your reasons

Employer Compliance units who oppose reduction should send copies of your letter to the Employer Office and / or Debt Management Office (if the reduction was sent there first).

If the employer or agent still does not accept the refusal, direct the employer to EIS. Again, Employer Compliance units should tell the Employer Office and Debt Management Office what has happened.