HMRC updated the following sections of their PAYE manual in early November 2022:
- Employer returns: regulation 80 determinations: contents
- Employer returns: regulation 80 determinations: amendments on appeal
- Employer returns: regulation 80 determinations: onus of proof
- Employer returns: regulation 80 determinations: PAYE failure spans several years: what you might do instead
- Employer returns: regulation 80 determinations: PAYE failure extends beyond one year
- Employer returns: regulation 80 determinations: making a determination
- Employer returns: regulation 80 determinations: time limits and appeals: regulation 80(5): parts IV and V TMA 1970
Determinations made under reg. 80 of SI 2003/2682 (the PAYE regulations) are used to collect unpaid PAYE tax due from an employer, typically but not only to collect tax due on director’s pay.
https://www.gov.uk/hmrc-internal-manuals/paye-manual/updates
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