PAYE54125 - Employer returns: regulation 80 determinations: further determinations
Do not make a further determination on the same source if the original is under appeal. PAYE54190 tells you what to do when the amount due is increased on appeal.
A further determination is one made on the same employer and the same source for the same tax year. Follow the rules for further assessments so far as they fit a determination.
Once you are ready to make a further determination
- access the SEES Excel menu
- select ‘Employer Compliance + Construction Industry package
- select ‘PAYE Regulation 80 Determination Forms’
- select ‘P380 with P380(E), P380(Cont)’
- complete the relevant fields on the input screens presented
- select ‘View Set’ to view the form and ensure the details are correct
- complete the Interest box and any other required information on form P380(E) where appropriate and, if you are satisfied that the forms have been completed correctly
- select ‘print’
Follow the guidance at PAYE54095 ‘Completing P380’ amended as follows
Welcome Screen
Tick the box - ’Is this a Further Determination’
Input Form Screen
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The entries in columns 3 and 5 should be the combined amounts for the year for each employee, including those in the first notice |
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The tax paid or certified in column 6 should not include any tax the employer has paid against the first determination |
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In column 7, on the line ‘Amount included in first determination (-)’, enter the total tax shown in the first determination |
For example, an original determination made on £2000 Code D0 tax due £800 would show in columns 2 to 7.
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Pay for which tax remains unpaid |
Total Pay |
PAYE Code |
Tax payable at month 12 of the tax tables |
Tax paid or certified |
Tax now due |
|
£2000 |
£6000 |
D0 |
£2400 |
£1600 |
£800 |
A further determination for an additional £3000 pay would show
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Pay for which tax remains unpaid |
Total Pay |
PAYE Code |
Tax payable at month 12 of the tax tables |
Tax paid or certified |
Tax now due |
|
£5000 |
£9000 |
D0 |
£3600 |
£1600 |
£2000 |
Amount included in first determination - £800.00
Further amount determined - £1200.00
It is possible to have a second determination for a year which already has a determination (which may be either settled or under appeal). This would happen when a failure has occurred in respect of a different source.
For example, if the first determination related to tax in respect of directors' remuneration, a second determination would be needed if it became necessary to seek recovery of tax in respect of employees from abroad. If liability on the remuneration of other unnamed directors comes to light, deal with it as either a further determination or as an amendment to the first determination if still unsettled.
