DMBM450060 - Legislation: PAYE Regulations: Determinations of amounts due

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Subject

Income Tax (Pay As You Earn) Regulations 2003
Formal determination of tax payable by employer -

HMRC鈥檚 power to make and issue determination of the amount the employer should pay

80(1), (2)听

Scope of determination

80(4)听

Restriction on making determinations

80(3)听

HMRC鈥檚 authority to collect tax determined from employee

81

Condition A

HMRCs authority to recover interest on determined tax collectible from employee

81(6), (7)听

Employer鈥檚 appeals and determinations

80(5),(6)听
PAYE Settlement Agreements -

Formal determination of tax payable by the employer

110听

Interest on unpaid tax

115

听