PAYE54040 - Employer returns: regulation 80 determinations: preparing the ground

As a general rule make a determination only after you have considered other possible action.

In the case of a director your review can lead to Regulation 80 action in four main circumstances

• when you cannot find out the amount of the earnings
• you cannot establish the year of payment
• there is a dispute about the amount of earnings and / or the year of payment
• the further tax is not paid.

Where delay continues, consider reporting the facts to the Employer Compliance Senior Manager.