Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: regulation 80 determinations: including tax in personal assessment

Give credit for Regulation 80 tax in the assessment for the year for which you made the determination. Show this as normal employer’s tax. It is not necessary to describe it as Regulation 80 tax.

Regulations 185(5) and 188(3) SI2003/2682 requires you to limit the amount you allow to prevent an overpayment.

Watch for any case where EIS accepts a lower equitable tax figure. Only give credit for the employee’s share of this reduced figure.