PAYE54220 - Employer returns: regulation 80 determinations: action if you support reduction

Take this action if you support the employer's or employee’s request.

• Do not agree verbally or by letter but acknowledge the request and report it with your file to EIS (Special Section).
• Advise the employee’s Processing Office to either make an enquiry or amend the self assessment or issue an amended tax calculation.

Make it clear to the employee’s Processing Office that they should

• only give credit for the reduced tax figure, while EIS considers the claim
• reduce the credit if they have already given the full amount
• if necessary, adjust the credit further, when EIS reports the final tax figure to use.

You may find that

• you have credited less tax than the employer's part of a Regulation 80 charge in an assessment

and

• the employee queries the credit.

If so

• explain that you have given credit for the correct amount due on the further earnings.
• If the figures are still disputed, report the case to

PSN PAYE Technical

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• send the employee's file or papers

and

• the employer's file, with the file copy of the determination and the correspondence which led to it.