PAYE54280 - Employer returns: regulation 80 determinations: test for accuracy prior to a direction under regulation 81(4) condition A or B and 72(5) condition B

Special Investigations (SI) will certify the accuracy of Regulation 80 determinations before considering a direction under Regulation 81(4) Condition A or B.

Note also the following points before any determinations are referred.

Name or address

Where either an incorrect name or address has been used you must reissue the notice showing the correct detail. You can only do this if your reissue date will still be in date for normal assessing purposes.

• Note the date of reissue below the date of the first issue on the file copy.
• Tell SI what you have done and keep the file on B/F for 30 days.

If the employer has gone into liquidation since the issue of the original notice you must address the reissued notice to the liquidator.

Remuneration

If you think the amount of remuneration is not reasonable you must decide whether you are going to make a further determination. Tell SI the amount of the proposed further charge but do not amend the determination without their authority.

Codes

Are the code(s) used the correct one(s)? If they are not, tell SI what the correct code(s) is (are) and what tax would be due. You must not amend the determination.

Tax determined

Is the tax correctly calculated? If not you must tell SI why you think this is, and what the tax would be if corrected. You must not amend the determination.

Appeal

Consider whether any appeal may be settled by agreement. If not, you should write to the employer setting out our view of the matter and offering a review (see ARTG4220).