PAYE54170 - Employer returns: regulation 80 determinations: employer claims remuneration waived

Once an employee is treated as having received money earnings (see EIM42260 onwards) a subsequent waiver of pay will neither reduce the amount of pay subject to PAYE nor the amount of taxable earnings. For more detail on this point see EIM42715.

Therefore, a Regulation 80 determination must not be reduced on appeal on the grounds that the remuneration or part of it has been waived.