beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: general

Your initial review under (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should have weeded out all the cases where further Regulation 72(5)B/81(4)A or B action does not seem appropriate or worthwhile. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If you realise that a case should be regarded as ‘not suitable’

  • stop all further action at once
  • ask your manager (SO or higher) for advice on any doubtful case
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where further action still seems appropriate, but before a direction/decision can be made, a warning/opening letter (see COG931900) must be issued to the employee

  • outlining the situation
  • explaining the appropriate Regulations
  • warning that a direction/decision is being considered, and
  • inviting submission of information and documents (COG931920).

You are responsible for checking all the facts before issuing the warning/opening letter. (See COG931810 where authority is required.)

Note: Where you are dealing with a case referred via the Individuals & Small Business Compliance (ISBC) Mailbox, it is the responsibility of the referring caseworker to issue the warning/opening letter. You should give appropriate guidance before the caseworker issues the warning/opening letter.