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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: extended time limits

Section 36(1) as amended by FA89/S149 provides the authority for determinations outside the normal time limits where there has been a loss of tax attributable to careless and deliberate conduct. Before you proceed you must obtain approval from the Employer Compliance Senior Manager or of Tax Administration Advice office (TAA)

  • Senior Manager approval: determinations for chargeable periods ended not more than 12 years before the end of the chargeable period in which the assessment is made
  • TAA approval: determinations earlier than the 12years

Determinations must be made within 20 years of the end of the year of determination.