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HMRC internal manual

Compliance Operational Guidance

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


Cases referred to PAYE directions team

All cases submitted to PAYE directions teams for consideration must be registered on the PAYE directions team database to enable a record of referrals to be maintained.

RIS/Self-sourced cases

Risk assessment is carried out by the PAYE directions caseworker.

The caseworker is responsible for carrying out the risk assessment to show that cases meet the criteria to use the alternative rights of recovery.

Cases should not be rejected unless there is a valid reason and this has been authorised by the SO PAYE directions team leader.

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