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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: action by caseworker - submission to authorising team

Once you are in a position to make a direction (COG915300 - Making a Direction), you should prepare the direction

  • ECDemi01 - Notice to employee - Condition A Direction
  • ECDemi02 - Notice to employee - Condition B Direction
  • ECDemi03 - Notice to employee - Condition C Direction
  • ECDemi04 - Notice to employer - Direction Notice
  • ECDemi05 - Direction Authority
  • ECDemi06 - Referral to Authorising Team

These letters and forms are within the Employer Compliance, Regulation 72(F) sub folder in SEES Forms and Letters.

When you have used a representative sample to determine the amount of tax which appears likely to you to have been self-assessed, you should contact (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , the SPOC for LC, who will provide further assistance on appropriately worded direction notices.

Note: LB, Personal Tax International (PTI) and other specialist teams will need to amend the office name accordingly.

  • then submit to the Authorising Team for authorisation and issue.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Once the directions have been made any appeals will be dealt with by the caseworker (COG915315 - Appeals).

For LB cases should be submitted to the Dispensation & PSA Team in Longbenton.

For PT International cases should be submitted to the ‘in-house team’ in Manchester.

Other Specialist teams not in EC, LB or PTI will make their own arrangements.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)