PAYE54000 - Employer returns: regulation 80 determinations: contents

  1. PAYE54001
    Introduction
  2. PAYE54005
    Regulation 80 Income Tax (Pay As You Earn) Regulations 2003: SI 2003 No2682
  3. PAYE54010
    Tax excluded from determinations
  4. PAYE54015
    Time limits and appeals: Regulation 80(5): Parts IV and V, TMA 1970
  5. PAYE54025
    Making a determination
  6. PAYE54035
    Types of case
  7. PAYE54045
    Estimating unpaid tax by a best of judgement
  8. PAYE54050
    Potential dispute cases
  9. PAYE54060
    PAYE failure spans several years
  10. PAYE54065
    PAYE failure spans several years: what you might do instead
  11. PAYE54070
    Making determinations: forms to use
  12. PAYE54085
    Procedure for making determination - P380 (Cert)
  13. PAYE54090
    Reissuing notice
  14. PAYE54095
    Completing P380
  15. PAYE54100
    Breaking up P380 and P380(Cont)
  16. PAYE54105
    Liquidation cases - addresses
  17. PAYE54125
    Further determinations
  18. PAYE54130
    Appeals
  19. PAYE54135
    Care with code disputes
  20. PAYE54140
    Payments on account
  21. PAYE54145
    Requests for equitable treatment
  22. PAYE54150
    Overpayments
  23. PAYE54155
    Onus of proof
  24. PAYE54160
    Evidence
  25. PAYE54165
    Employer claims relevant payment not made
  26. PAYE54170
    Employer claims remuneration waived
  27. PAYE54180
    Amendments to determinations: completing P382
  28. PAYE54190
    Amendments on appeal
  29. PAYE54200
    Form P35 received after determination made
  30. PAYE54205
    Accounting for tax after determination is final
  31. PAYE54210
    Claims to pay reduced amount
  32. PAYE54215
    Action if you oppose a reduction
  33. PAYE54220
    Action if you support a reduction
  34. PAYE54225
    Late P35 shows more tax than the determination
  35. PAYE54230
    Employees not named in the determination
  36. PAYE54235
    Effect on employees
  37. PAYE54245
    Including tax in a personal assessment
  38. PAYE54250
    Benefit arising under S223 ITEPA 2003
  39. PAYE54255
    Benefit arising under S223 ITEPA 2003: Regulation 80 tax
  40. PAYE54265
    Interest: Interest on tax overdue
  41. PAYE54270
    Regulation 80 unpaid tax - direction under Regulation 81(4) condition A or B
  42. PAYE54295
    National insurance contributions - section 8 decisions
  43. PAYE54305
    Reports to IPD Technical (Earnings)