PAYE54200 - Employer returns: regulation 80 determinations: form P35 received after determination made

Take care how you treat late returns, which the employer could submit after you have made a determination. They may include tax for an employee shown on the determination.

The determination must always stand whether or not it is under appeal.

When an employer pays tax on a form P35 for an employee you have included in a determination, the Employer Unit will

• where possible credit the tax to that employee’s part of the Regulation 80 charge
• amend the forms P35 and P14 in green ink to show the tax credited to the Regulation 80 charge
• send details of what has been done to the PAYE section.

What the Employer Unit does depends on the particular circumstances and is set out at PAYE46091.

Determination under appeal

If an appeal is open, settle it without giving credit for tax shown on the late P35.

The Employer Unit may tell you

• what tax it has received on the late P35
• the names of employees shown on both forms P35 and P380A
• for each of these employees the tax figure on the late P35.

They may ask you to

• tell the employer if you are to adjust the determination
• partly discharge or release the tax for collection.

Give the Employer Unit the facts when you take this action. This helps that Unit to account for the late P35 tax.