SolvedDMBM450060 | Legislation: PAYE Regulations: Determinations of amounts due
From HM Revenue & Customs · Debt Management and Banking Manual
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| Subject | Income Tax (Pay As You Earn) Regulations 2003 |
|---|---|
| Formal determination of tax payable by employer | - |
| HMRC’s power to make and issue determination of the amount the employer should pay | 80(1), (2) |
| Scope of determination | 80(4) |
| Restriction on making determinations | 80(3) |
| HMRC’s authority to collect tax determined from employee | 81Condition A |
| HMRCs authority to recover interest on determined tax collectible from employee | 81(6), (7) |
| Employer’s appeals and determinations | 80(5),(6) |
| PAYE Settlement Agreements | - |
| Formal determination of tax payable by the employer | 110 |
| Interest on unpaid tax | 115 |