PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Failure to account for deductible tax
Determination of unpaid tax and appeal against determination80
1
This regulation applies if it appears to F5HMRC that there may be tax payable for a tax year under regulation F367G F2, as adjusted by regulation 67H(2) where appropriate, or 68 by an employer which has neither been—
a
paid to F5HMRC, nor
F81A
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
F7HMRC 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.
F63A
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 F9... any one or more tax periods in a tax year, and
b
extend to the whole of F10the 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 F1, 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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .