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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: voluntary payments by employees and directors

Where an employee or a director has made a voluntary payment on account of potential direction and decision liability

  • make a suitable footnote across the full width of form C500
  • give the employee/director credit for the payment in full.