PAYE54165 - Employer returns: regulation 80 determinations: employer claims remuneration not paid

Employers often claim on appeal that

• they were not liable to deduct tax from the relevant payment
• as payment of the earnings had not occurred, there was no duty under Regulation 68 or 70 or any obligation to operate PAYE.

You may not have established exactly how the employer treated the earnings. If not, request that the Tribunal caseworker mentions this at any potential hearing.

• Invite the Tribunal to

• seek the precise facts, by way of precept if needed
• find out when the payment took place.

EIM42260 explains when earnings are paid for PAYE purposes.