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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): potential difficulties: liquidator asks HMRC to withdraw claim and make a direction and decision

Where the PAYE directions team receives a referral from the liquidator to ask HMRC to make a direction and decision against an employee, the direction and decision would relieve the employer of liability, reduce the HMRC claim in the liquidation and help improve the dividend prospects of other creditors.

If you receive such a request

If a direction and decision is appropriate, deal with the case as in COG931460 as a matter of urgency.