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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): general: authority to make regulation 72(5) condition B / regulation 81(4) A or B directions and section 8 decisions under NICs regulation 86(1)(a)(ii)

The authority to make directions and decisions is held by staff at grade SO or higher within Individuals & Small Business Compliance (ISBC) or Fraud Investigation Service (FIS). These authorised officers are not within the management chain of a PAYE directions team, ensuring that an independent view can be maintained when considering if a direction and decision is appropriate.

To ensure there is a digital record of the authorisation the SO must, using their own Caseflow login, record the decision by uploading a copy of the electronically signed direction and decision to Caseflow under the relevant Caseflow reference.