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Official guidance
PAYE Manual

PAYE54000 · Employer returns: regulation 80 determinations

  • PAYE54001 · Introduction
  • PAYE54005 · Regulation 80, income tax (pay as you earn) regulations 2003: SI2003 no 2682
  • PAYE54010 · Tax excluded from determinations
  • PAYE54015 · Time limits and appeals: regulation 80(5): parts IV and V TMA 1970
  • PAYE54025 · Making a determination
  • PAYE54045 · Estimating unpaid tax by a best of judgement
  • PAYE54050 · Potential dispute cases
  • PAYE54060 · PAYE failure spans several years
  • PAYE54065 · PAYE failure spans several years: what you might do instead
  • PAYE54070 · Making determinations: forms to use
  • PAYE54085 · Procedure for making determination - P380 (Cert)
  • PAYE54090 · Reissuing notice
  • PAYE54095 · Completing P380
  • PAYE54100 · Breaking up P380 and P380 (continuation)
  • PAYE54105 · Liquidation cases - address
  • PAYE54125 · Further determinations
  • PAYE54130 · Appeals
  • PAYE54135 · Care with code disputes
  • PAYE54140 · Payments on account
  • PAYE54145 · Requests for equitable treatment
  • PAYE54150 · Overpayments
  • PAYE54155 · Onus of proof
  • PAYE54165 · Employer claims relevant payment not made
  • PAYE54170 · Employer claims remuneration waived
  • PAYE54180 · Amendments to determinations; completing P382
  • PAYE54190 · Amendments on appeal
  • PAYE54205 · Accounting for tax after determination is final
  • PAYE54210 · Claims to pay reduced amount
  • PAYE54215 · Action if you oppose a reduction
  • PAYE54220 · Action if you support a reduction
  • PAYE54225 · Late P35 shows more tax than the determination
  • PAYE54230 · Employees not named in the determination
  • PAYE54235 · Effect on employees
  • PAYE54245 · Including tax in personal assessment
  • PAYE54250 · Benefit arising under S223 ITEPA 2003
  • PAYE54255 · Benefit arising under S223 ITEPA: regulation 80 tax
  • PAYE54265 · Interest: Interest on tax overdue
  • PAYE54270 · Regulation 80 tax unpaid - direction under regulation 81(4) condition A or B
  • PAYE54295 · National insurance contributions - section 8 decisions
  • PAYE54020 · Who does this work?
  • PAYE54030 · Summary - the conditions
  • PAYE54040 · Preparing the ground
  • PAYE54080 · When to make regulation 80 determinations
  • PAYE54110 · Action to take after determination made
  • PAYE54200 · Form P35 received after determination made
  • PAYE54300 · Extended time limits
  1. PAYE Manual
  2. Employer returns: regulation 80 determinations: contents

PAYE54000 | Employer returns: regulation 80 determinations: contents

From HM Revenue & Customs · PAYE Manual

Contents49 entries

  1. PAYE54001Employer returns: regulation 80 determinations: introduction
  2. PAYE54005Employer returns: regulation 80 determinations: regulation 80, income tax (pay as you earn) regulations 2003: SI2003 no 2682
  3. PAYE54010Employer returns: regulation 80 determinations: tax excluded from determinations
  4. PAYE54015Employer returns: regulation 80 determinations: time limits and appeals: regulation 80(5): parts IV and V TMA 1970
  5. PAYE54025Employer returns: regulation 80 determinations: making a determination
  6. PAYE54035Employer returns: regulation 80 determinations: types of caseUnavailable
  7. PAYE54045Employer returns: regulation 80 determinations: estimating unpaid tax by a best of judgement
  8. PAYE54050Employer returns: regulation 80 determinations: potential dispute cases
  9. PAYE54060Employer returns: regulation 80 determinations: PAYE failure spans several years
  10. PAYE54065Employer returns: regulation 80 determinations: PAYE failure spans several years: what you might do instead
  11. PAYE54070Employer returns: regulation 80 determinations: making determinations: forms to use
  12. PAYE54085Employer returns: regulation 80 determinations: procedure for making determination - P380 (Cert)
  13. PAYE54090Employer returns: regulation 80 determinations: reissuing notice
  14. PAYE54095Employer returns: regulation 80 determinations: completing P380
  15. PAYE54100Employer returns: regulation 80 determinations: breaking up P380 and P380 (continuation)
  16. PAYE54105Employer returns: regulation 80 determinations: liquidation cases - address
  17. PAYE54125Employer returns: regulation 80 determinations: further determinations
  18. PAYE54130Employer returns: regulation 80 determinations: appeals
  19. PAYE54135Employer returns: regulation 80 determinations: care with code disputes
  20. PAYE54140Employer returns: regulation 80 determinations: payments on account
  21. PAYE54145Employer returns: regulation 80 determinations: requests for equitable treatment
  22. PAYE54150Employer returns: regulation 80 determinations: overpayments
  23. PAYE54155Employer returns: regulation 80 determinations: onus of proof
  24. PAYE54160Employer returns: regulation 80 determinations: evidenceUnavailable
  25. PAYE54165Employer returns: regulation 80 determinations: employer claims relevant payment not made
  26. PAYE54170Employer returns: regulation 80 determinations: employer claims remuneration waived
  27. PAYE54180Employer returns: regulation 80 determinations: amendments to determinations; completing P382
  28. PAYE54190Employer returns: regulation 80 determinations: amendments on appeal
  29. PAYE54205Employer returns: regulation 80 determinations: accounting for tax after determination is final
  30. PAYE54210Employer returns: regulation 80 determinations: claims to pay reduced amount
  31. PAYE54215Employer returns: regulation 80 determinations: action if you oppose a reduction
  32. PAYE54220Employer returns: regulation 80 determinations: action if you support a reduction
  33. PAYE54225Employer returns: regulation 80 determinations: late P35 shows more tax than the determination
  34. PAYE54230Employer returns: regulation 80 determinations: employees not named in the determination
  35. PAYE54235Employer returns: regulation 80 determinations: effect on employees
  36. PAYE54245Employer returns: regulation 80 determinations: including tax in personal assessment
  37. PAYE54250Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA 2003
  38. PAYE54255Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA: regulation 80 tax
  39. PAYE54265Employer returns: regulation 80 determinations: interest: Interest on tax overdue
  40. PAYE54270Employer returns: regulation 80 determinations: regulation 80 tax unpaid - direction under regulation 81(4) condition A or B
  41. PAYE54295Employer returns: regulation 80 determinations: national insurance contributions - section 8 decisions
  42. PAYE54305Employer returns: regulation 80 determinations: reports to IPD Technical (Earnings)Unavailable
  43. PAYE54020Employer returns: regulation 80 determinations: who does this work?
  44. PAYE54030Employer returns: regulation 80 determinations: summary - the conditions
  45. PAYE54040Employer returns: regulation 80 determinations: preparing the ground
  46. PAYE54080Employer returns: regulation 80 determinations: when to make regulation 80 determinations
  47. PAYE54110Employer returns: regulation 80 determinations: action to take after determination made
  48. PAYE54200Employer returns: regulation 80 determinations: form P35 received after determination made
  49. PAYE54300Employer returns: regulation 80 determinations: extended time limits
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