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: summary of actions when making directions - all years

When you are carrying out direction enquiries it is necessary to consider the director’s personal tax position. You must aim to get the right amount into charge, and collect it together with interest. If a compliance check is already ongoing, a joint working approach should be adopted with the Self Assessment (SA) caseworker. This is due to any direction tax being collected via SA.

Once a direction is made

In your own case you should consider collecting the tax

  • via a compliance check if the enquiry window is open or
  • by making discovery assessments.

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