PAYE54015 - Employer returns: regulation 80 determinations: time limits and appeals: regulation 80(5): parts IV and V TMA 1970

The rules about time limits and appeals apply to a determination in the same way as an assessment, so you should apply them as if you had assessed the employer.

You may sometimes need to determine tax for a year outside the ordinary time limit.

Section 36 TMA1970 provides the authority for determinations outside the ordinary time limits at Section 34 TMA1970, where there has been a loss of tax attributable to careless and deliberate conduct.

Section 36A TMA1970 provides the authority for determinations to be made up to 12 years after the end of the year of assessment to which the lost tax relates, where the loss of tax either:

• involves an offshore matter, or
• involves an offshore transfer which makes the lost tax significantly harder to identify

Determinations must be made within 20 years of the end of the year of determination.

Before you proceed to make a determination outside of the Ordinary Time Limits you should obtain approval from an Authorising Officer. Details of Authorising Officer can be found at CH282070.

EM3257 contains advice about determinations made outside of the Ordinary Time Limits.