In addition to the making of formal decisions in an in-year
situation following a request for a customer service opinion on a
particular engagement (see
ESM3297 above), such decisions may have
to be made in other circumstances. For example, an officer may need
to make a formal decision in the course of an employer compliance
review or an intermediary may request such a decision after the P35
filing date has passed. Formal decisions should not be made until
all the relevant information has been obtained.
See ESM3316 below regarding the wording and format to use when making formal S.8 decisions in these circumstances.
In addition to making a formal decision, consideration needs to be given to the making of determination under Regulation 80 to recover the tax payable on the deemed payment. Follow the guidance at ESM0119 and ESM0120