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Contents

Official guidance
PAYE Manual

PAYE54000 · Employer returns: regulation 80 determinations

  • 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
  1. Employer returns: regulation 80 determinations: contents
  2. Employer returns: regulation 80 determinations: action if you oppose a reduction

PAYE54215 | Employer returns: regulation 80 determinations: action if you oppose a reduction

From HM Revenue & Customs · PAYE Manual

If you oppose a reduction

  • Write to the employer or employee giving your reasons

Employer Compliance units who oppose reduction should send copies of your letter to the Employer Office and / or Debt Management Office (if the reduction was sent there first).

If the employer or agent still does not accept the refusal, direct the employer to EIS. Again, Employer Compliance units should tell the Employer Office and Debt Management Office what has happened.

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