PAYE54025 - Employer returns: regulation 80 determinations: making a determination

When you decide to make a Regulation 80 determination follow the action set out at PAYE54030 onwards.

You should

• write to the employer stating the position as you see it and say that you intend to make a determination if a settlement cannot be reached or the tax paid

If an agent is acting, send them a copy of the letter.