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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: liaison arrangements with personal tax compliance

As your enquiries are solely concerned with the employer’s failure to deduct PAYE tax and NICs and the employee’s part in that failure, you should take no action or make any statement which might be construed as

  • opening an enquiry into a taxpayer’s SA return
  • enquiring into a return which is final.

If your enquiries raise direct questions about the SA return, where you identify non direction issues you should refer these to RIS with a view to liaising with any potential enquiry.