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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: regulation 80 tax unpaid - direction under regulation 81(4) condition A or B

You can take further action in some cases where an employer delays payment of Regulation 80 tax. If any amount remains unpaid after 30 days refer the case to Local Compliance (LC) or Special Investigations (SI) to consider a direction under Regulation 81(4) Condition A or B.

This means HMRC can recover the tax from each director named in the determination.

If you refer the case for consideration under Regulation 81(4) you should supply the following information on each employee

  • Details of any self assessments
  • An estimate if no assessments have been made
  • Details of any other instances of PAYE failure (by the director or the employer)
  • Any other relevant facts about personal circumstances, for example, whether bankrupt
  • The private address

You should then send the case to the SI office nearest to the employer address.

These details should be sent as soon as possible.

LC or SI will liaise with the relevant employee office to make any necessary enquiries or amendments to employees self assessments

  • Finalising, where necessary, the assessing position
  • Releasing direction tax for collection through Self Assessment

LC / SI will deal with all matters concerning both the direction and SA aspects of the case including the appeals. Any SA appeal should be dealt with at Tribunal at the same time as the direction appeal.