DMBM450060 - Legislation: PAYE Regulations: Determinations of amounts due
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Subject |
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) |
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 |