Alternative rights of recovery (PAYE directions): general: application of regulation 72(5) condition B / regulation 81(4) condition A and B
Regulation 72(5) condition B and Regulation 81(4) condition A
A direction may be made if it can be demonstrated that the employee had knowledge of a wilful failure by the employer to deduct PAYE from relevant payments.
This also includes PAYE on notional payments that the employer could have deducted from in the relevant tax period, but failed to do so.
Regulation 81(4) condition B
A direction can be made for the PAYE due on a notional payment that the employer
- was required to pay to HMRC
- but could not actually deduct in the relevant tax period because of an insufficiency of relevant payments in that period.
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