PAYE54210 - Employer returns: regulation 80 determinations: claims to pay reduced amount

An employer may send a statement of employers’ PAYE tax due and request to pay a lower equitable figure to settle the Regulation 80 charge. Any such request must be treated as a late appeal.

The employer may even send a late P35 showing the reduced tax to support its request.

A request may arise

• because the employer uses known figures of payments instead of your estimates
• from an employee who is the subject of a Regulation 81(4) Condition A or B direction.

If the Debt Management Office receives the request it should be referred to

• Enforcement and Insolvency Service (EIS) (Special Section) if recovery proceedings are underway or the tax is already with EIS.
• Special Investigations (SI) if Regulation 81(4) Condition A or B direction tax is involved.
• Employer Compliance in all other cases.

Reviewing the case

Where the Regulation 80 charge is final, the above offices must decide on all requests to reduce the tax payable.

Review the case on the lines given in PAYE54145.

The Tribunal may have determined an appeal against the Regulation 80 charge knowing all the facts. They may have known the charge was more than the equitable figure. In this event give no support to requests for any reduction.

When you have reviewed all the facts your action depends on whether you would oppose or support a reduction.

Oppose reduction PAYE54215 

Support reduction PAYE54220