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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: action to be taken - action by authorising team

Advice on cases

If a caseworker seeks advice on a case (COG915285 - Considering a Direction) you should

  • provide the necessary advice to enable the caseworker to progress the case, or
  • if you are unable to provide the necessary advice

    • refer the matter to the appropriate SPOC (COG915305 - Submission to Authorising Team).

Action on submissions

When the file is received from the caseworker you should check that

  • one or a mix of the conditions A, B or C have been met (COG915300 - Making a Direction), and
  • that there has been a trigger event on or after 6th April 2008, and
  • a trigger event did not occur before the 6th April 2008.

Once the authorising officer (Higher Officer or above) is satisfied that the conditions for a direction have been met they will upload to Caseflow or sign the direction authority.

The caseworker will then issue the notice to the employer and employee or employees.