PAYE54010 | Employer returns: regulation 80 determinations: tax excluded from determinations

If a direction has been made allowing HMRC to recover the tax the employer has failed to deduct from the employee, then you cannot include such tax in a Regulation 80 determination.

Directions are made under

• Regulation 72(5) Condition A by PAYE Errors Unit (PEU)

• Regulation 72(5) Condition B and Regulation 81(4) Condition A or B by ISBC PAYE Directions Team (See EM8710)

• Regulation 72F Condition A, B or C where an employee has received a relevant payment and it appears to HMRC that an amount intended to represent tax on the payment has been self-assessed, or not been self-assessed, but has been paid under Section 59A TMA1970

• Regulation 72GB where an amount of income tax or corporation tax has been paid or assessed as a payment received by an intermediary that is subsequently treated as a deemed direct payment and provisions b,c,d,e within Regulation 72GA(1) have also been met.