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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: direction under regulation 81(4) condition A or B and regulation 72(5) condition B

SI is responsible for carrying out this work and will make checks with

  • The latest PAYE Processing Office holding the employer’s file
  • The employee’s Processing Office within Self Assessment
  • The office responsible for raising the original Regulation 80 determination(s)


  • If no Regulation 80 determination(s) was raised, the Employer Compliance Unit responsible for the employer. In either instance it will be necessary to make, amend or issue further determinations manually