The Income Tax (Pay As You Earn) Regulations 2003

Determination of unpaid tax and appeal against determination U.K.

80.—(1) This regulation applies if it appears to [F1 HMRC] that there may be tax payable for a tax year under regulation [F2 67G [F3 , as adjusted by regulation 67H(2) where appropriate,] or] 68 by an employer which has neither been—

(a) paid to [F1 HMRC], nor

(b) certified by [F1 HMRC] under regulation [F4 75A,] 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) [F6 HMRC] 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 [F9 the 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.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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