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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

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

If you support the employer’s or employee’s request

  • Do not agree verbally or by letter but acknowledge the request and report it with your file to EIS (Special Section)
  • Advise the employee’s office to ensure that the correct amount of tax is credited to their NPS account or in the case of an SA customer to make an enquiry and amend the self assessment

Make it clear to the employee’s office that they should

  • Only give credit for the reduced tax figure, once EIS agrees the claim

In certain circumstances the credit due to the employee will be less than the tax that the employer was due to pay in the Regulation 80 charge. The employee may query the credit and ask why they have not received a repayment.

If so

  • You explain that you have given credit for the correct amount due on the further earnings and that as the tax was not suffered by the employee no repayment can be made
  • If the figures are still disputed, report the case details to

PTCPP, PAYE Technical

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)