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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): Opening a PAYE Directions check: action by caseworker

You should

  • issue an opening letter if this is a new aspect enquiry or warning letter to the employee if this check arises out of an existing enquiry
  • if a warning letter is used, 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 opening/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)

The following notices can be found in SEES Forms and Letters>Local Compliance>PAYE Directions:

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

Regulation 81(4) Condition B