TC09548 - [2025] UKFTT 00700 (TC)

On 8 March 2024, HMRC issued the Appellant with the Determinations for the tax years 2017-18 through to 2019-20; the total assessed was £96,037,893. Each Determination was headed “Notice of Regulation 80 Determination”, and continued:

“This is a notice of tax determined issued under Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003.

About this determination

This determination shows the amount of tax we consider is due from you as an employer. It has been made to the best of our judgement. The notice is addressed to you as required by law.

The tax due under Regulation 67G of the Income Tax (Pay As You Earn) Regulations 2003 is shown below [followed by the sum for each year].”

HMRC’s covering email stated that “the accompanying determination letters are self-explanatory”. No explanation was given as to the basis of calculation or why HMRC considered that the Determinations for 2017-18 and 2018-19 met the time limit requirements in the Taxes Management Act 1970 (“TMA”). HMRC subsequently accepted that the Determinations were not “fully particularised” at the time they were issued.