PAYE54230 - Employer returns: regulation 80 determinations: employees not named in the determination

There can be a problem with making an enquiry into or amending a self assessment, if you are unable to name the employees in the determination. The appeal process may not even produce all the facts. The employees Processing Office will then be unable to give the proper credit in the employees' returns.

If earnings have to be assessed as included in a global determination, follow these rules

• Work out the tax the employer should have deducted from the earnings assessed
• Use the time of each payment
• Use the code which applied at that time - this may be the code issued, the emergency code or code BR
• Give credit for this amount for the Regulation 80 year, and not the year of assessment
• Submit any problem you cannot resolve to

IPD Technical (Earnings)
(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)