PAYE54270 | Employer returns: regulation 80 determinations: regulation 80 tax unpaid - direction under regulation 81(4) condition A or B

Exceptionally there are occasions where after an employer has been assessed using Regulation 80 determinations, the unpaid amount in respect of key employees can be removed and transferred to the individual to settle personally by means of a direction and/or decision.

HMRC will consider making a Regulation 81(4) direction if the regulatory tests are met.