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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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Alternative rights of recovery (PAYE directions): initial review of cases: contents

  1. COG931260
    Alternative rights of recovery (PAYE directions): initial review of cases: determining the facts and who has the ability to pay
  2. COG931270
    Alternative rights of recovery (PAYE directions): initial review of cases: cases not suitable for a direction and decision
  3. COG931280
    Alternative rights of recovery (PAYE directions): initial review of cases: employer has the ability to pay
  4. COG931290
    Alternative rights of recovery (PAYE directions): initial review of cases: the employee has paid the under-deducted PAYE through self assessment
  5. COG931300
    Alternative rights of recovery (PAYE directions): initial review of cases: no prospects of recovering tax from the employee or this will take a very long time
  6. COG931310
    Alternative rights of recovery (PAYE directions): initial review of cases: employee died before PAYE failure discovered or did not admit to knowledge or failure
  7. COG931320
    Alternative rights of recovery (PAYE directions): initial review of cases: consider all key employees
  8. COG931330
    Alternative rights of recovery (PAYE directions): initial review of cases: employee permanently resident abroad
  9. COG931340
    Alternative rights of recovery (PAYE directions): initial review of cases: there have been unjustified and unreasonable delays by HMRC in trying to collect tax and NIC or information
  10. COG931350
    Alternative rights of recovery (PAYE directions): initial review of cases: exceptional cases
  11. COG931360
    Alternative rights of recovery (PAYE directions): initial review of cases: direction and decision not considered appropriate