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HMRC internal manual

Compliance Operational Guidance

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.