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HMRC internal manual

Compliance Operational Guidance

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

You should

  • issue a warning letter to the employee
  • issue an accompanying explanatory note detailing the Regulations, the sums involved and the consequences of a direction and decision
  • include in the explanatory note the source of the relevant payments if necessary
  • (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)
  • import copies of the warning letter and the explanatory note to Caseflow
  • import correspondence and notes to Caseflow(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Regulation 72(5) Condition B / Regulation 81(4) Condition A

Draft warning letter

Draft Explanatory Notes to accompany warning letter

Regulation 81(4) Condition B

Draft warning letter

Draft Explanatory Notes to accompany warning letter