| PAYE54001 |
Introduction |
| PAYE54005 |
Regulation 80, Income Tax (Pay As You Earn) Regulations 2003: SI 2003 No2682 |
| PAYE54010 |
Tax excluded |
| PAYE54015 |
Time limits and appeals: Regulation 80(5): Parts IV and V, TMA 1970 |
| PAYE54020 |
Who does this work? |
| PAYE54025 |
Making a determination |
| PAYE54030 |
Summary - the conditions |
| PAYE54035 |
Types of case |
| PAYE54040 |
Preparing the ground |
| PAYE54045 |
Broad application of Regulation 80 |
| PAYE54050 |
Preparing the ground - dispute cases |
| PAYE54055 |
PAYE failure extends beyond one year |
| PAYE54060 |
PAYE failure spans several years |
| PAYE54065 |
PAYE failure spans several years: what you might do instead |
| PAYE54070 |
Making determinations: forms to use |
| PAYE54075 |
Outline of procedure |
| PAYE54080 |
When to make Regulation 80 determinations |
| PAYE54085 |
Procedure for making determination - P380(Cert) |
| PAYE54090 |
Reissuing notice |
| PAYE54095 |
Completing P380 |
| PAYE54100 |
Breaking up P380 and P380(Cont) |
| PAYE54105 |
Liquidation cases - address |
| PAYE54110 |
Action to take after determination made |
| PAYE54120 |
Notices not delivered |
| PAYE54125 |
Further determinations |
| PAYE54130 |
Appeals against determinations |
| PAYE54135 |
Care with code disputes |
| PAYE54140 |
Payments on account |
| PAYE54145 |
Requests for equitable treatment |
| PAYE54150 |
Overpayments |
| PAYE54155 |
Onus of proof |
| PAYE54160 |
Evidence |
| PAYE54165 |
Employer claims remuneration not paid |
| PAYE54170 |
Employer claims remuneration waived |
| PAYE54180 |
Amendments to determinations; Completing P382 |
| PAYE54185 |
Breaking up P382 |
| PAYE54190 |
Increases on appeal |
| PAYE54195 |
Tax to be released |
| PAYE54200 |
P35 received after determination made |
| PAYE54205 |
Accounting for tax after determination is final |
| PAYE54210 |
Claims to pay reduced amount |
| PAYE54215 |
Action if you oppose reduction |
| PAYE54220 |
Action if you support reduction |
| PAYE54225 |
Late P35 shows more tax than the determination |
| PAYE54230 |
Employees not named in the determination |
| PAYE54235 |
Personal assessments - processing office action |
| PAYE54240 |
Personal assessments - Officer action |
| PAYE54245 |
Including tax in a personal assessment |
| PAYE54250 |
Benefit arising under S223 ITEPA 2003 |
| PAYE54255 |
Benefit arising under S223 ITEPA 2003: Regulation 80 tax |
| PAYE54260 |
Benefit arising under S223 ITEPA 2003: Additional P35 tax |
| PAYE54265 |
Interest charges: Regulation 82 and Schedule 1, para 20 |
| PAYE54270 |
Regulation 80 tax unpaid - direction under Regulation 81(4) Condition A or B |
| PAYE54275 |
Direction under Regulation 81(4) Condition A or B and Regulation 72(5) Condition B |
| PAYE54280 |
Test for accuracy prior to a direction under Regulation 81(4) Condition A or B and 72(5) Condition B |
| PAYE54285 |
Other action - direction under Regulation 81(4) Condition A or B and 72(5) Condition B |
| PAYE54290 |
Employee’s processing office action - direction under Regulation 81(4) Condition A or B and 72(5) Condition B |
| PAYE54295 |
National Insurance contributions - Section 8 decisions |
| PAYE54300 |
Extended time limits |
| PAYE54305 |
Reports to PT P & P, PAYE Technical, Shipley |
