PAYE54140 - Employer returns: regulation 80 determinations: payments on account

From 1 April 2009 TMA70/S55 applies to Regulation 80 appeals.

If you receive an application for postponement see ARTG2510. However, you may accept a payment on account but cannot insist on one.

If an employer offers a payment on account

• accept it.
• stand over

• the net underpaid amount or
• the whole amount, in other cases.

Do not issue form 64-4 or 64-5.

If the payment offered is not made, release the tax held over by notifying the SAFE Nominee ECH22095

Interest is due on late payment of Regulation 80 tax. See PAYE54265 for more information.