PAYE54010 - Employer returns: regulation 80 determinations: tax excluded

There is some tax you cannot include.

If a direction has been made allowing a Debt Management Office to make a recovery from an employee of tax the employer has failed to deduct, you must exclude such tax from any Regulation 80 determination.

Directions are made under

• Regulation 72(5) Condition A by PAYE Errors Unit (PEU)
• Regulation 72(5) Condition B and Regulation 81(4) Condition A or B by Specialist Investigations (SI) (formerly the PAYE Directions Unit).
• Regulation 72F Condition A, B or C by Local Compliance