|CISR82600||Action guide contents|
A Regulation 13 determination does not itself indicate why the determination has been made. Your warning letter will have done this (See CISR82030). It is important to explain the basis for the determination. You should take care at all stages to keep the contractor aware of the precise subject matter of the determination. This is to ensure that HMRC is not at risk of being held to have acted beyond its legal authority if a further determination on another matter is raised for the same period at a later date.
Where the determination has been made because of outstanding monthly returns, it may be discharged on receipt of the completed returns and verification that the deductions have been paid to Debt and Management Banking (DMB).
Once an appeal against a Regulation 13 determination has been determined, any overpayment on the determination may be repaid to the contractor, subject to the usual procedural checks.