Regulation 80 Determination of unpaid tax and appeal against determination

United Kingdom

(1)

This regulation applies if it appears to F1HMRC that there may be tax payable for a tax year under regulation F267G F3, as adjusted by regulation 67H(2) where appropriate, or 68 by an employer which has neither been—

(a)

paid to HMRC, nor

(b)

certified by HMRC under regulation F475A, 76, 77, 78 or 79.

F5(1A)

In paragraph (1), the reference to tax payable for a tax year under regulation 67G includes references to—

(a)

any amount the employer was liable to deduct from employees during the tax year, and

(b)

any amount the employer must account for under regulation 62(5) (notional payments) in respect of notional payments made by the employer during the tax year,

whether or not those amounts were included in any return under regulation 67B (real time returns of information about relevant payments) or 67D (exceptions to regulation 67B).

(2)

F6HMRC may determine the amount of that tax to the best of their judgment, and serve notice of their determination on the employer.

(3)

A determination under this regulation must not include tax in respect of which a direction under regulation 72(5) has been made; and directions under that regulation do not apply to tax determined under this regulation.

F7(3A)

A determination under this regulation must not include tax in respect of which a direction under regulation 72F has been made.

(4)

A determination under this regulation may—

(a)

cover F8... any one or more tax periods in a tax year, and

(b)

extend to the whole of F9the amount of tax determined by HMRC under paragraph (2), or to such part of it as is payable in respect of—

(i)

a class or classes of employees specified in the notice of determination (without naming the individual employees), or

(ii)

one or more named employees specified in the notice.

(5)

A determination under this regulation is subject to Parts 4, 5 F10, 5A ... and 6 of TMA (assessment, appeals, collection and recovery) as if—

(a)

the determination were an assessment, and

(b)

the amount of tax determined were income tax charged on the employer,

and those Parts of that Act apply accordingly with any necessary modifications.

F11(5A)

Where a person is jointly and severally liable to pay an amount as a result of Chapter 11 of Part 2 of ITEPA 2003 (umbrella companies)—

(a)

this regulation applies to that amount as it applies to an amount of tax payable by an employer (and the references to “the employer” in paragraphs (2) and (5)(b) are to be read accordingly),

(b)

in cases that operate by reference to a determination made, or that may be made, under this regulation in relation to the person, the references to “the employer” in the following provisions are to be treated as references to the person—

(i)

regulation 81(4) (employee liability if tax unpaid after regulation 80 determination), and

(ii)

regulation 97P(1) (persons from whom security for PAYE can be required), and

(c)

the references to “the employer” in regulation 72E(6) and regulation 72F (recovery from employee of tax that has been self-assessed etc.) are to be treated as references to the person for the purposes of making a direction under section 72F in relation to the person.

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Word in reg. 80(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 9(a)
F2: Words in reg. 80(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 38(a)(i)
F3: Words in reg. 80(1) inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 32
F4: Words in reg. 80(1) inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 38(a)(ii)
F5: Reg. 80(1A) substituted (13.2.2019) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 3(a)
F6: Word in reg. 80(2) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 9(b)
F7: Reg. 80(3A) inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 9(c)
F8: Words in reg. 80(4)(a) omitted (13.2.2019) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 3(b)(i)
F9: Words in reg. 80(4)(b) substituted (13.2.2019) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2019 (S.I. 2019/83), regs. 1, 3(b)(ii)
F10: Word in reg. 80(5) inserted (in relation to the tax year 2010-11 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(3), 3
F11: Reg. 80(5A) inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(10)(11)