Have you received a Regulation 80 Determination?

The purpose of PAYE investigations is to determine whether PAYE is being operated correctly. You do not need to employ people for HMRC to open an investigation – we note an increased number of cases where HMRC have opened an inquiry on suspicion that PAYE scheme should have been operated. 

During the PAYE investigation, HMRC will look to examine methods of payment, benefits, expenses. They will require you to provide information on all employees and self-employed consultants working for the business. They will specifically pay attention to all individuals who are treated as being self-employed, the nature of service they provide, whether they are under supervision, direction and control; whether their working arrangements are such as they should have been in fact engaged on employed, not self-employed, basis. 

If HMRC discover any errors, whether careless or deliberate, in the way in which PAYE is operated, they will pursue a course of action aiming to recover underpaid National Insurance Contributions and tax. If deliberate omissions have been made, HMRC will likely pursue a criminal investigation. 

Regulation 80 Determinations

In some cases, HMRC will issue Regulation 80 Determinations. Tax determined under Regulation 80 is a formal means of recovering unpaid PAYE tax. It gives HMRC power to determine the tax that, in their view, is due from an employer but remains unpaid.

Certain legal requirements need be met before a Regulation 80 Determination is issued.

Our team of experts at Templeton Brook Witt can help with any type of PAYE tax investigation and appeals against Reg 80 Determinations. We can guide you through the entire process and further assist with negotiations with HMRC to reduce any additional tax liabilities where possible. Call us for a free no obligation consultation today.

We can help you deal with any tax investigation through expert advice and specialist representation. Our team deals with matters ranging from individual tax disputes to large and complex multiple client cases. 

• Formal and Informal Notices
• Compliance Checks
• Penalty Notices
• Discovery Assessments
• Voluntary Disclosures to HMRC
• Accelerated Payment Notices (APNs)
• Code of Practice 8 – CoP 8 Investigations
• Code of Practice 9 – CoP 9 Investigations
• Contractor Loan Schemes and the Loan Charge
• DOTAS/POTAS Inquiries
• PAYE Tax Investigations 

• Corporation Tax Investigations
• IR35 Disputes
• VAT Investigations and Inspections
• HMRC Unannounced Inspections and Visits
• Settlements with HMRC
• Time to Pay Arrangements
• Statutory Reviews
• Forensic Tax Advice
• Tax Litigation Advice
• Corporate Advisory
• Private Client Advisory