SolvedPAYE54125 | Employer returns: regulation 80 determinations: further determinations
From HM Revenue & Customs · PAYE Manual
Do not make a further determination on the same source if the original is under appeal. PAYE54190 tells you what to do when the amount due is increased on appeal.
A further determination is one made on the same employer and the same source for the same tax year. Follow the rules for further assessments so far as they fit a determination.
Once you are ready to make a further determination follow the guidance at PAYE54095 ‘Completing P380’ amended as follows
Welcome Screen
Tick the box - ’Is this a Further Determination’
Input Form Screen
The entries in columns 3 and 5 should be the combined amounts for the year for each employee, including those in the first notice
The tax paid or certified in column 6 should not include any tax the employer has paid against the first determination
In column 7, on the line ‘Amount included in first determination (-)’, enter the total tax shown in the first determination
For example, an original determination made on £2,000 Code D0 tax due £800 would show in columns 2 to 7.
| Pay for which tax remains unpaid | Total Pay | PAYE Code | Tax payable at month 12 of the tax tables | Tax paid or certified | Tax now due |
|---|---|---|---|---|---|
| £2,000 | £6,000 | D0 | £2,400 | £1,600 | £800 |
A further determination for an additional £3,000 pay would show
| Pay for which tax remains unpaid | Total Pay | PAYE Code | Tax payable at month 12 of the tax tables | Tax paid or certified | Tax now due |
|---|---|---|---|---|---|
| £5,000 | £9,000 | D0 | £3,600 | £1,600 | £2,000 |
Amount included in first determination - £800
Further amount determined - £1,200
It is possible to have a second determination for a year which already has a determination (which may be either settled or under appeal) when a failure has occurred in respect of a different source.
For example, if the first determination related to tax in respect of directors' remuneration, a second determination would be needed if it became necessary to seek recovery of tax in respect of employees.