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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: special circumstances

Circumstances may require modifications to the issue of the 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 warning letter and the explanatory note to the supervisor of the IVA with a covering letter of explanation.
Employee is deceased Send an amended warning letter (draft warning letter) to the personal representative or representatives with the explanatory note.