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