PAYE54135 - Employer returns: regulation 80 determinations: care with code disputes

Take care if an employer disputes the code you have used for any employee. Do not disclose to the employer facts about the employee’s personal allowances or circumstances.

The employer may dispute the code used to work out an employee’s tax. PAYE54145 tells you how to consider a request to use an equitable code. If the Tribunal caseworker cannot agree to this, they should oppose it as a ground of appeal. Point out that

• the value of the code the employer must use is not the Tribunals concern
• the director had a separate right to appeal against it under PAYE Regulation 18.