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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

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 BROCS/ETMP details (up to 5 April 2013)
  • 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.