PAYE54160 - Employer returns: regulation 80 determinations: evidence

Be prepared to provide the following information as evidence for any potential Tribunal hearing:

• electronic or paper P35
• electronic or paper P14
• company CT accounts and letters which mention the relevant payment(s)
• notes of any Debt Management Office actions
• any correspondence with the employer.

You should include a note to the Tribunal caseworker to point out to the Tribunal that the employer may claim /has claimed a deduction in their accounts for directors' and employees’ payments. It can include the whole amount to arrive at its Corporation Tax profit or loss.

Failure to pay PAYE tax does not limit this.