PAYE54190 | Employer returns: regulation 80 determinations: amendments on appeal

Sometimes after a determination has been made, new information may become available that shows the amount is either excessive or too little.

Once a determination has been made, it can only be varied upon appeal. There are only three situations when it can be amended

• 1) An agreement with the taxpayer to settle the appeal, under s54 TMA 1970

• 2) HMRC notifies the taxpayer of an offer for a review and sends their view of the matter, but the taxpayer does not respond within the acceptance period. The view of the matter letter is treated as an agreement under s54(1) TMA 1970 by virtue of s49C(4) TMA 1970

• 3) A review officer can conclude that the amounts in a determination should be varied, under s49E(5) TMA 1970. This is treated as an agreement under s54 TMA 1970 by virtue of s49F(2) TMA 1970 unless the taxpayer rejects the conclusion and appeals to the tribunal

• 4) The tribunal vary the determination under s50(6)/(7) TMA 1970

If the determination was not under appeal, it will have become final and determined so a further determination will need to be considered.

TMA1970/S54

TMA1970/S49

TMA1970/S49C

TMA1970/S50