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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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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 the SO authorised officer managing the Directions Caseworkers within Specialist Employer Compliance.