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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): general: interpretation

In these guidelines read references to

  • ‘relevant payments’ as those covered by Regulation 4 of the PAYE Regulations.  More generally, for the purpose of this chapter, it also embraces payments of employment income, remuneration and earnings (see COG931500)
  • liquidation/liquidator as also referring to administrative receivership/administrative receiver
  • ‘direction’ and ‘decision’ as being in accordance with COG931110
  • the ‘authorised officer’ as being senior officers within Individuals & Small Business Compliance (ISBC) and Fraud Investigation Service (FIS) who are not within the managment chain of a PAYE directions team. This ensures that an independent view can be maintained when considering the authorisation of directions and decisions.

Where a Company Administration Order or Company Voluntary Arrangement is in force make enquiries which would be addressed to a liquidator in a liquidation to the administrator or supervisor, as appropriate.

In Scotland & Northern Ireland

Read references to

  • the Enforcement and Insolvency Services as EIS Edinburgh, see Debt Management & Banking, Enforcement & Insolvency Services (EIS) for more information.