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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA 2003: additional P35 tax

On an additional P35, tax paid by the employer which the director or employee has not suffered is liable to a benefit charge on that director under S223 ITEPA 2003.

If you confirm such a payment has been made, you should send a memo to the directors’ SA processing office. They should confirm whether or not the amount has been included in the directors’ return.

That office will make an enquiry or amend the directors or employees return as appropriate. The director will have a right of appeal if the benefit or the amount is incorrect.