Alternative rights of action (PAYE directions): action prior to issue of the opening/warning letter: action by caseworker
Where you decide that a direction and decision seems appropriate
- prepare an initial report (this includes guidelines on what to include under each heading)
- pass the initial report to a manager (SO or above) for authority to start the check.
If authorised open the case on Caseflow, you can then issue your opening/warning letter, see COG931900.