DMBM450060 - Legislation: PAYE Regulations: Determinations of amounts due
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Subject |
Income Tax (Pay As You Earn) Regulations 2003 |
|---|---|
| Formal determination of tax payable by employer | - |
HMRC바카라 사이트™s power to make and issue determination of the amount the employer should pay |
80(1), (2)Ìý |
Scope of determination |
80(4)Ìý |
Restriction on making determinations |
80(3)Ìý |
HMRC바카라 사이트™s authority to collect tax determined from employee |
81 Condition A |
HMRCs authority to recover interest on determined tax collectible from employee |
81(6), (7)Ìý |
Employer바카라 사이트™s appeals and determinations |
80(5),(6)Ìý |
| PAYE Settlement Agreements | - |
Formal determination of tax payable by the employer |
110Ìý |
Interest on unpaid tax |
115 |
Ìý