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Contents

Official guidance

PAYE54000 · Employer returns: regulation 80 determinations

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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

Employer returns: regulation 80 determinations: contents
Employer returns: regulation 80 determinations: preparing the ground

PAYE54040 | Employer returns: regulation 80 determinations: preparing the ground

From HM Revenue & Customs · PAYE Manual

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