PAYE54225 - Employer returns: regulation 80 determinations: late P35 shows more tax than the determination

A late P35 may be received showing more tax than is included in the final determination.

In a straightforward case the Processing Office will capture the return, using the guidance at PAYE46091. You can allow this excess, as well as the Regulation 80 charge, in any assessment.

If the case is complex, submit the case for advice to