Alternative rights of recovery (PAYE directions): general: files required
Useful information may be found on
- Self Assessment (SA) system - this will provide printouts of captured returns, SA notes, statements and compliance history
- PAYE Service (NPS) - this will provide a taxpayer’s full payment printout, coding and employment details, year to date pay and tax information
- Employer Compliance System (ECS) for P14 and ETMP details
- e-Services filestore for P14 and P35 details (up to 5 April 2013)
- EBS View for pay and deductions reported on a Full Payment Submission (FPS), Employer Payment Submission (EPS) or Earlier Year Update (EYU) (from 6 April 2013)
- COTAX - where you can view company accounts
- Integrated Debt Management System (IDMS) may contain relevant information
- ETMP for archived payments made each month
- FAME for company and director details.
Action for clerical support
Refer to the risk assessment process, see COG931120.