PAYE54045 - Employer returns: regulation 80 determinations - broad application of regulation 80

The scope for using Regulation 80 is quite wide. This part tells you of two main points in the provisions which can help you in difficult cases.

Use these where

• you are without names of employees or amounts of payments

or

• a number of employees have disputed payments.

Regulation 80(2) - Estimates

A Higher Officer may make a determination to the best of their judgement. This regulation permits you to estimate the payments and the PAYE tax due on them.

Regulation 80(4) - Classes of employees

A determination may cover tax due for a class or classes of employees specified. It is not necessary to name the individuals who received the payments. You can describe the class of employees, for example, as

• ‘Lorry drivers in respect of bonus payments’.

You then enter the total payments and the total tax due using the emergency code or code BR as required in the notice.