PAYE54001 - Employer returns: regulation 80 determinations: introduction

This section explains when and how to use Regulation 80, Income Tax (Pay As You Earn) Regulations 2003 (SI2003/2682) to collect PAYE tax that is due from an employer but remains unpaid. Determinations are normally used to collect tax due on director’s remuneration but they can be used in other cases.

In the guidance that follows, the term employee(s) will be used to cover both directors and employees. The term ‘director’ will be used where guidance relates solely to that office holder.

As soon as you think that a determination might be needed

• Instruct Employer Section to set the POTREG49 indicator on the employer record for each year that Regulation 80 action may be required. This alerts them so that they can tell you immediately if any P35 is received.
• Advise Employer Section to cancel the indicator when it is decided that a determination is not needed for any year for which it was set.