PAYE54210 - Employer returns: regulation 80 determinations: claims to pay reduced amount

An employer may send you a statement of the PAYE tax due and request to pay a lower equitable figure to settle the Regulation 80 charge. Any such request must be treated as a late appeal. The employer may even submit an EYU/further year to date FPS or a late P35 showing the reduced tax to support its request.

A request may arise:

• Because the employer uses actual figures instead of your estimates
• From an employee who is the subject of a Regulation 81(4) Condition A or B direction.