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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: test for accuracy prior to a direction under regulation 81(4) condition A or B and 72(5) condition B

Local Compliance (LC) or Special Investigations (SI) will certify the accuracy of Regulation 80 determinations before considering a direction under Regulation 81(4) Condition A or B.

Note also the following before you refer any determinations.

Name or address

Where either an incorrect name or address has been used you must reissue the notice showing the correct details. You can only do this if your reissue date will still be in date for normal assessing purposes

  • Note the date of reissue below the date of the first issue on the file copy
  • Tell LC / SI what you have done and keep the file on B/F for 30 days

If the employer has gone into liquidation since the issue of the original notice you must address the reissued notice to the liquidator.


If you think the amount of remuneration is insufficient you must decide whether you are going to make a further determination. Tell SI the amount of the proposed further charge but do not amend the determination without their authority.


Are the code(s) used correct? If not, tell LC / SI the correct code(s) and the tax due. You must not amend the determination.

Tax determined

Is the tax correctly calculated? If not you must tell LC / SI why and what the tax should be but don’t amend the determination.


Consider whether any appeal may be settled by agreement. If not, you should write to the employer setting out our view of the matter and offering a review (see ARTG4220).