Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
PAYE Manual
  • PAYE001 · Business Calendar - (internal use only)
  • PAYE003 · General Data Protection Regulation (GDPR)
  • PAYE055 · Glossary of terms
  • PAYE056 · Forms index (internal use only)
  • PAYE057 · Functions index (internal use only)
  • PAYE058 · Index of work items (internal use only)
  • PAYE280 · Contacts (internal use only)
  • PAYE1000 · Background: access to records
  • PAYE3000 · Background: frameworks
  • PAYE4000 · Background: PAYE service roles
  • PAYE5000 · Background: Real Time Information (RTI)
  • PAYE7000 · Appeals and reviews: decision makers and reviewers
  • PAYE7500 · Appeals and reviews: end of year penalty appeals
  • PAYE10000 · Coding: coding allowances and reliefs
  • PAYE11000 · Coding: codes: how they are used and calculated
  • PAYE12000 · Coding: coding deductions and expenses
  • PAYE13000 · Coding: coding: general principles
  • PAYE14000 · Coding: adjustments to collect tax
  • PAYE20000 · Employer records: set up employer record
  • PAYE21000 · Employer records: maintain employer record
  • PAYE23000 · Employer records: employer types
  • PAYE25000 · Employer records: employer mailings
  • PAYE27000 · Employer records: maintain schemes
  • PAYE28000 · Employer records: modified PAYE schemes
  • PAYE30000 · Employer records: movement of an employer record
  • PAYE31000 · Employer records: employer record work lists
  • PAYE40000 · Employer returns: employer return - quality checks
  • PAYE41000 · Employer returns: record receipt of employer return
  • PAYE43000 · Employer returns: capture employer return - 2005 onwards
  • PAYE43200 · Employer returns: capture P35 employer return on ETMP - 2013 onwards
  • PAYE43500 · Employer returns: ECS additional processing action
  • PAYE44000 · Employer returns: electronic employer returns
  • PAYE45000 · Employer returns: employer return exceptions
  • PAYE46000 · Employer returns: employer return post capture
  • PAYE47000 · Employer returns: employer return - overpayments
  • PAYE47200 · Employer returns: RTI employer overpayments
  • PAYE48000 · Employer returns: BROCS
  • PAYE48200 · Employer returns: enterprise tax management platform (ETMP)
  • PAYE49000 · Employer returns: issue / cancel employer returns
  • PAYE50000 · Employer returns: employer payments
  • PAYE50900 · Employer returns: employer starter and leaver forms: employer e-file in-year penalties
  • PAYE51000 · Employer returns: employer EOY penalties
  • PAYE52000 · Employer returns: employer return forms
  • PAYE53000 · Employer returns: employer return work lists
  • PAYE54000 · Employer returns: regulation 80 determinations
  • PAYE55000 · Employer returns: RTI submissions
  • PAYE56000 · Employer returns: NICs employment allowance
  • PAYE56100 · Employer returns: Apprenticeship Levy
  • PAYE57200 · P11D processing: processing and retrieving forms P11D
  • PAYE57800 · P11D processing: QA/QC for captured forms P11D
  • PAYE57900 · P11D processing: reminders for outstanding forms P11D
  • PAYE58000 · P11D processing: ECS / NPS inhibition signal
  • PAYE58400 · P11D processing: P11D(b) penalty appeals
  • PAYE58600 · P11D processing: ECS first user guide (FUG)
  • PAYE58700 · P11D processing: tax on expenses and benefits through payroll
  • PAYE60000 · Employment maintenance: in-year forms and data capture
  • PAYE61000 · Employment maintenance: create employment
  • PAYE62000 · Employment maintenance: cease employment
  • PAYE63000 · Employment maintenance: filing online: employers
  • PAYE64000 · Employment maintenance: maintain employment
  • PAYE65000 · Employment maintenance: employment agencies
  • PAYE66000 · Employment maintenance: employer part scheme transfers
  • PAYE67000 · Employment maintenance: jobseeker’s allowance
  • PAYE70000 · PAYE operation: aspects of PAYE operation - employer
  • PAYE70200 · PAYE operation: specific employments
  • PAYE71000 · PAYE operation: aspects of PAYE operation - employee
  • PAYE72000 · PAYE operation: payments for PAYE purposes
  • PAYE74000 · PAYE operation: lump sum termination payments
  • PAYE75000 · PAYE operation: PAYE direct payment
  • PAYE76000 · PAYE operation: pensioners
  • PAYE77000 · PAYE operation: incapacity benefit
  • PAYE77200 · PAYE operation: employment and support allowance
  • PAYE78000 · PAYE operation: taxation of jobseeker’s allowance
  • PAYE79000 · PAYE operation: targeted review forms
  • PAYE80000 · PAYE operation: review of claims and deductions
  • PAYE81000 · PAYE operation: double taxation claims submitted by non resident individuals
  • PAYE81500 · PAYE operation: international employments
  • PAYE90000 · Reconcile individual: underpayments
  • PAYE91000 · Reconcile individual: overpayments
  • PAYE92000 · Reconcile individual: posting EOY information to individual records
  • PAYE93000 · Reconcile individual: end of year reconciliation
  • PAYE94000 · Reconcile individual: in-year reconciliation
  • PAYE95000 · Reconcile individual: HMRC delay: ESC A19
  • PAYE96000 · Reconcile individual: un-reconciled cases
  • PAYE96200 · Reconcile individual: reconciling CY-4 to CY-2
  • PAYE96300 · Reconcile individual: simple assessment
  • PAYE98000 · Accounting: end of year
  • PAYE100000 · Individual records: PAYE records
  • PAYE102000 · Individual records: finding a claims / CODA taxpayer record
  • PAYE103000 · Individual records: maintain individual details
  • PAYE104000 · Individual records: merge individual records
  • PAYE105000 · Individual records: contact history
  • PAYE105500 · Individual records: BF policy
  • PAYE106000 · Individual records: re-issue correspondence
  • PAYE110000 · Work management: PAYE work management system
  • PAYE120000 · PAYE service trace employer / individual: trace and match
  • PAYE130000 · PAYE service income, allowances, benefits and deductions: IABD
  • PAYE140000 · The PAYE discretion at s684(7A)(b) ITEPA 2003 and contractor loans avoidance schemes
  • PAYEUPDATE001 · PAYE Manual: update index
  • PAYE002 · COP System Help: contents (internal use only)
  • PAYE102001 · Individual records: finding a claims / CODA taxpayer record: introduction
  • PAYE102010 · Individual records: finding a claims / CODA taxpayer record: tracing a record on TI
  • PAYE27029 · Employer records: maintain schemes: change scheme type - NI to P (Action Guide)
  • PAYE27030 · Employer records: maintain schemes: change scheme type - P to DOME (Action Guide)
  • PAYE27031 · Employer records: maintain schemes: change scheme type - P to NI (Action Guide)
  • PAYE42000 · Employer returns: capture employer return - up to 2004
  • PAYE42026 · Employer returns: capture employer return - up to 2004: NIL returns - up to 2004 (Action Guide)
  • PAYE46091 · Employer returns: employer return post capture: regulation 80 determinations (Action Guide)
  • PAYE54055 · Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
  • PAYE54075 · Employer returns: regulation 80 determinations: outline of procedure
  • PAYE54120 · Employer returns: regulation 80 determinations: notices not delivered
  • PAYE54185 · Employer returns: regulation 80 determinations: breaking up P382
  • PAYE54195 · Employer returns: regulation 80 determinations: tax to be released
  • PAYE54240 · Employer returns: regulation 80 determinations: personal assessments - officer action
  • PAYE54260 · Employer returns: regulation 80 determinations: benefit arising under S223 ITEPA 2003: additional P35 tax
  • PAYE54275 · Employer returns: regulation 80 determinations: direction under regulation 81(4) condition A or B and regulation 72(5) condition B
  • PAYE54280 · Employer returns: regulation 80 determinations: test for accuracy prior to a direction under regulation 81(4) condition A or B and 72(5) condition B
  • PAYE54285 · Employer returns: regulation 80 determinations: other action - direction under regulation 81(4) conditions A or B and 72(5) condition B
  • PAYE54290 · Employer returns: regulation 80 determinations: employee’s processing office action - direction under regulation 81(4) condition A or B and 72(5) condition B
  • PAYE57000 · P11D processing: logging forms P11D
  • PAYE57500 · P11D processing: management of workflow management tool
  • PAYE60015 · Employment maintenance: in-year forms and data capture: data capture initial screen
  • PAYE60016 · Employment maintenance: in-year forms and data capture: data capture initial screen (Action Guide)
  • PAYE60020 · Employment maintenance: in-year forms and data capture: capturing in-year forms
  • PAYE60021 · Employment maintenance: in-year forms and data capture - capturing in-year forms (Action Guide)
  • PAYE60025 · Employment maintenance: in-year forms and data capture: agent notifications - form P218(T)
  • PAYE60030 · Employment maintenance: in-year forms and data capture: create individual record: overview
  • PAYE73000 · PAYE operation: simplified deduction schemes
  • PAYEUPDATE110114 · PAYE Manual: recent changes
  • PAYEUPDATE110204 · PAYE Manual: recent changes
  • PAYEUPDATE110225 · PAYE Manual: recent changes
  • PAYEUPDATE110307 · PAYE Manual: recent changes
  • PAYEUPDATE110318 · PAYE Manual: recent changes
  • PAYEUPDATE110328 · PAYE Manual: recent changes
  • PAYEUPDATE110404 · PAYE Manual: recent changes
  • PAYEUPDATE110415 · PAYE Manual: recent changes
  • PAYEUPDATE110426 · PAYE Manual: recent changes
  • PAYEUPDATE110513 · PAYE Manual: recent changes
  • PAYEUPDATE110610 · PAYE Manual: recent changes
  • PAYEUPDATE110620 · PAYE Manual: recent changes
  • PAYEUPDATE110708 · PAYE Manual: recent changes
  • PAYEUPDATE110805 · PAYE Manual: recent changes
  • PAYEUPDATE110902 · PAYE Manual: recent changes
  • PAYEUPDATE111010 · PAYE Manual: recent changes
  • PAYEUPDATE111111 · PAYE Manual: recent changes
  • PAYEUPDATE111209 · PAYE Manual: recent changes
  • PAYEUPDATE120106 · PAYE Manual: recent changes
  • PAYEUPDATE120203 · PAYE Manual: recent changes
  • PAYEUPDATE120302 · PAYE Manual: recent changes
  • PAYEUPDATE120405 · PAYE Manual: recent changes
  • PAYEUPDATE120504 · PAYE Manual: recent changes
  • PAYEUPDATE120601 · PAYE Manual: recent changes
  • PAYEUPDATE120629 · PAYE Manual: recent changes
  • PAYEUPDATE120727 · PAYE Manual: recent changes
  • PAYEUPDATE120824 · PAYE Manual: recent changes
  • PAYEUPDATE120921 · PAYE Manual: recent changes
  • PAYEUPDATE121012 · PAYE Manual: recent changes
  • PAYEUPDATE121109 · PAYE Manual: recent changes
  • PAYEUPDATE121207 · PAYE Manual: recent changes
  • PAYEUPDATE130104 · PAYE Manual: recent changes
  • PAYEUPDATE130201 · PAYE Manual: recent changes
  • PAYEUPDATE130405 · PAYE Manual: recent changes
  • PAYEUPDATE130417 · PAYE Manual: recent changes
  • PAYEUPDATE130503 · PAYE Manual: recent changes
  • PAYEUPDATE130531 · PAYE Manual: recent changes
  • PAYEUPDATE130628 · PAYE Manual: recent changes
  • PAYEUPDATE130726 · PAYE Manual: recent changes
  • PAYEUPDATE130823 · PAYE Manual: recent changes
  • PAYEUPDATE130920 · PAYE Manual: recent changes
  • PAYEUPDATE131021 · PAYE Manual: recent changes
  • PAYEUPDATE131115 · PAYE Manual: recent changes
  • PAYEUPDATE131213 · PAYE Manual: recent changes
  • PAYEUPDATE140103 · PAYE Manual: recent changes
  • PAYEUPDATE140131 · PAYE Manual: recent changes
  • PAYEUPDATE140406 · PAYE Manual: recent changes
  • PAYEUPDATE140502 · PAYE Manual: recent changes
  • PAYEUPDATE140530 · PAYE Manual: recent changes
  • PAYEUPDATE140627 · PAYE Manual: recent changes
  • PAYEUPDATE140725 · PAYE Manual: recent changes
  • PAYEUPDATE140822 · PAYE Manual: recent changes
  • PAYEUPDATE140919 · PAYE Manual: recent changes
  • PAYEUPDATE141013 · PAYE Manual: recent changes
  • PAYEUPDATE141114 · PAYE Manual: recent changes
  • PAYEUPDATE141212 · PAYE Manual: recent changes
  • PAYEUPDATE150109 · PAYE Manual: recent changes
  • PAYEUPDATE150206 · PAYE Manual: recent changes
  • PAYEUPDATE150306 · PAYE Manual: recent changes
  • PAYEUPDATE150406 · PAYE Manual: recent changes
  • PAYEUPDATE150914 · PAYE Manual: recent changes
  1. Employer returns: regulation 80 determinations: contents
  2. Employer returns: regulation 80 determinations: types of case

PAYE54035 | Employer returns: regulation 80 determinations: types of case

From HM Revenue & Customs · PAYE Manual

Content unavailable at source

The source identifies this section, but does not currently provide its content. Related sections remain available below.

PreviousNext
PrivacyTerms