DMBM523720 - Debt and return pursuit: PAYE: legislation/regulations: determinations of amounts due regulations

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Income Tax (Pay As You Earn) Regulations 2003

Formal determination of tax payable by employer

• HMRC’s power to make and issue determination of the amount the employer should pay - 80(1), (2)
• Scope of determination - 80(4)
• Restriction on making determinations - 80(3), (3A)
• HMRC’s authority to collect tax determined from employee - 81, Condition A
• HMRCs authority to recover interest on determined tax collectible from employee - 81(6), (7)
• Employer’s appeals and determinations - 80(5), (6)

PAYE Settlement Agreements

• Formal determination of tax payable by the employer - 110
• Interest on unpaid tax - 115