EIM11974 - PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'the due amount'

Section 222 ITEPA 2003

The guidance sets out general principles and indicates the views HMRC is likely to take in specified circumstances. It’s intended to aid and inform fact finding and decision making. It’s not a substitute for obtaining all of the relevant information and exercising good judgment by applying the principles to the facts. This is not an easy task as you may be required to balance one set of conditions against others.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Due amount not made good in full

The judicial commentary in the cases of Chilcott and Manning (see EIM11960) emphasise the need for a careful examination of all the relevant facts. Although section 222 is mechanistic in application, analysis of the facts for the purpose of determining whether section 222 applies is not a mechanistic process. If it is reasonable to construe the relevant facts in a manner that leads to the conclusion that one of the requirements is not met then you should accept that there is not a charge to tax under section 222.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)