PAYE140065 | The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes: contents: finalising the tax

Where the appeal and the tax liability are decided in HMRC’s favour, HMRC will finalise the assessment and collect the tax directly from the individual. HMRC will vacate any Regulation 80 determination to the extent that it covers the same liability.

Where the appeal is decided in the individual’s favour, HMRC will adjust the assessment as necessary and if appropriate, seek to enforce any Regulation 80 determination.