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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): general: receiving and registering cases

All cases submitted to Employment Status & Intermediaries (ES&I) must be risk assessed to show that they meet the current criteria.

Self-sourced cases

The risk assessment is undertaken by the AO support following the guidance in the ‘Risk Assessment’ SWI held locally. Cases are placed in the ES&I CAF for further risk assessment and selection or rejection by the caseworker.

RIS cases

The caseworker is responsible for carrying out the risk assessment. Cases should not be rejected unless there is a valid reason and this has been authorised by the SO authorised officer.

Cases submitted under EM8701 and EM8710 are considered further at COG931850 onwards.