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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): issue of opening/warning letter: special circumstances

Circumstances may require modifications to the issue of the opening/warning letter and accompanying explanatory note (see COG931920) as follows.

Circumstances Modifications
Employee is subject to an individual Voluntary Arrangement (IVA) Send copies of the opening/warning letter and the explanatory note to the supervisor of the IVA with a covering letter of explanation.
Employee is deceased Send an amended opening/warning letter (draft opening/warning letter) to the personal representative or representatives.