PAYE54035 - Employer returns: regulation 80 determinations: types of case

The following circumstances may well provide indicators that a determination is appropriate

• when a compliance check is made on a director(s)
• where Debt Management have had no success in obtaining a Form P35 - but do not use it to obtain forms P35 and P14 unless it is clear that there may be PAYE tax payable which has not been paid
• when you need to settle a dispute about PAYE duties.

For example

• an employer or employee disputes that certain payments are taxable under PAYE
• attempts to agree a Class 6 Settlement have failed (ECH22090)
• an agency refuses to apply PAYE following ITEPA/S44

Also, Debt Management will report irregularities found when quantifying an employer's PAYE/NIC liability under Regulation 97 where employees pay is found to be untaxed.

If PAYE tax is unpaid, weigh up all the facts. Is it reasonable to conclude that the employer may have made relevant payments?

If so, you have grounds to make a determination.

The employer or their agent may be unwilling to reply to enquiries about relevant payments, but this need not hinder you. The delay may simply give you a stronger case for making a determination.