PAYE54030 - Employer returns: regulation 80 determinations: summary - the conditions

Only make a determination for a tax year where

• you consider tax is due under Regulation 68
• the employer has not paid it
• Debt Management has not certified the tax as due under Regulation 76 to 79 for the purposes of recovery proceedings
• the tax involved is not subject to a PAYE direction

If the case fulfils these conditions, you should determine the tax due to the best of your judgement.