| 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.
