PAYE54000 - Employer returns: regulation 80 determinations: contents
|
Introduction |
|
|
Regulation 80, Income Tax (Pay As You Earn) Regulations 2003: SI 2003 No2682 |
|
|
Tax excluded |
|
|
Time limits and appeals: Regulation 80(5): Parts IV and V, TMA 1970 |
|
|
Who does this work? |
|
|
Making a determination |
|
|
Summary - the conditions |
|
|
Types of case |
|
|
Preparing the ground |
|
|
Broad application of Regulation 80 |
|
|
Preparing the ground - dispute cases |
|
|
PAYE failure extends beyond one year |
|
|
PAYE failure spans several years |
|
|
PAYE failure spans several years: what you might do instead |
|
|
Making determinations: forms to use |
|
|
Outline of procedure |
|
|
When to make Regulation 80 determinations |
|
|
Procedure for making determination - P380(Cert) |
|
|
Reissuing notice |
|
|
Completing P380 |
|
|
Breaking up P380 and P380(Cont) |
|
|
Liquidation cases - address |
|
|
Action to take after determination made |
|
|
Notices not delivered |
|
|
Further determinations |
|
|
Appeals against determinations |
|
|
Care with code disputes |
|
|
Payments on account |
|
|
Requests for equitable treatment |
|
|
Overpayments |
|
|
Onus of proof |
|
|
Evidence |
|
|
Employer claims remuneration not paid |
|
|
Employer claims remuneration waived |
|
|
Amendments to determinations; Completing P382 |
|
|
Breaking up P382 |
|
|
Increases on appeal |
|
|
Tax to be released |
|
|
P35 received after determination made |
|
|
Accounting for tax after determination is final |
|
|
Claims to pay reduced amount |
|
|
Action if you oppose reduction |
|
|
Action if you support reduction |
|
|
Late P35 shows more tax than the determination |
|
|
Employees not named in the determination |
|
|
Personal assessments - processing office action |
|
|
Personal assessments - Officer action |
|
|
Including tax in a personal assessment |
|
|
Benefit arising under S223 ITEPA 2003 |
|
|
Benefit arising under S223 ITEPA 2003: Regulation 80 tax |
|
|
Benefit arising under S223 ITEPA 2003: Additional P35 tax |
|
|
Interest charges: Regulation 82 and Schedule 1, para 20 |
|
|
Regulation 80 tax unpaid - direction under Regulation 81(4) Condition A or B |
|
|
Direction under Regulation 81(4) Condition A or B and Regulation 72(5) Condition B |
|
|
Test for accuracy prior to a direction under Regulation 81(4) Condition A or B and 72(5) Condition B |
|
|
Other action - direction under Regulation 81(4) Condition A or B and 72(5) Condition B |
|
|
Employee’s processing office action - direction under Regulation 81(4) Condition A or B and 72(5) Condition B |
|
|
National Insurance contributions - Section 8 decisions |
|
|
Extended time limits |
|
|
Reports to PSN PAYE Technical, Shipley |
