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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): cases submitted by caseworkers under EM8701 and EM8710: general

Caseworkers involved in enquiry work may, under EM8701 and EM8710, request the directions team to consider making a direction and decision. 

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

Action taken by caseworkers

Prior to referring cases, the caseworker will establish if:

  • relevant payments have been received and to what extent
  • an under-deduction of tax has taken place (and/or the employer has failed to pay the employee’s primary Class 1 NIC)
  • there has been a wilful failure on behalf of the employer
  • the employee was aware of the wilful failure 
  • the tax or employee’s primary Class 1 NIC remains unpaid.

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

  • warn the employee that a direction and decision is being sought
  • invite the employee to provide any information to us 
  • allow sufficient time for a reply to be made by employee
  • answer any response received and save the reply on to Caseflow.

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

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

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