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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: form C500

Form C500 is the working sheet used to record the evidence of PAYE/NICs failure.

For each employee under review for a direction and decision, a separate form C500 should be prepared for each employer that the employee received relevant payments from.

Accurate and full completion of form C500 is essential in establishing

  • the extent of PAYE/NICs failure
  • the potential amounts for which directions and decisions are appropriate.

Name of employer

The correct and full name of the employer (without using any abbreviations) is to be entered. This information can be obtained from Companies House if the relevant details are not held within the case papers.

Companies House provides detail of all companies registered in the UK.

To ensure that you have the correct name of the company, for when the direction and decision applies, check Companies House for the dates of any name changes.

If the name of the company changed during the year in question, show both names on the form C500, for example

  • John Wright and Company (Builders and Decorators) Ltd (formerly John Wright and Company Limited).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)