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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Alternative rights of action (PAYE directions): action prior to issue of warning letter: action by caseworker

Where you decide that at a direction and decision seems appropriate and worthwhile

  • prepare an initial report this includes guidelines on what to include under each heading)
  • open the case on Caseflow.

You can then issue the warning letter, see COG931900.