PAYE54275 - Employer returns: regulation 80 determinations: direction under regulation 81(4) condition A or B and regulation 72(5) condition B

SI is responsible for carrying out this work and will make checks with

• the latest PAYE Processing Office holding the employer's file
• the employee’s Processing Office within Self Assessment
• the office responsible for raising the original Regulation 80 determination(s)

or

• if no Regulation 80 determination(s) was raised, the Employer Compliance Unit responsible for the employer. In either instance it will be necessary to make, amend or issue further determinations manually.