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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer returns: regulation 80 determinations: late P35 shows more tax than the determination

A late P35 or EYU may show more tax than is included in the final determination.

In a straightforward case the return will be captured. If you are aware this has occurred you can allow this excess to stand, as well as the Regulation 80 charge.

If the employer raises the matter or the case is complex, submit the case for advice 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)