Related Commentary  Related Cases

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

(a)paid to HMRC, nor

(b)certified by HMRC under regulation 75A, 76, 77, 78 or 79.

80(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

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