This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): action after the opening/warning letter: allowing sufficient time for replies

Once you have issued the opening/warning letter allow (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for the information and/or documents to be received (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If a reply has not been received attempt to contact the employee and/or agent by telephone to ensure receipt of opening/warning letter.

If you speak to the employee take the opportunity to discuss matters using [Once you have issued the opening/warning letter allow (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for the information and/or documents to be received (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

If a reply has not been received attempt to contact the employee and/or agent by telephone to ensure receipt of opening/warning letter.

If you speak to the employee take the opportunity to discuss matters using](https://www.gov.uk/hmrc-internal-manuals/compliance-operational-guidance/cog932000) for guidance as necessary.

If a payment on account is received prior to a direction and decision being made, write to the employee

  • accept payment without prejudice
  • reply to any additional points that have been raised

If the points raised do not change HMRC’s view of the matter

  • provide details of any (balancing) tax, NIC and interest still outstanding
  • advise that a direction and decision is being considered for the balance of unpaid tax and NIC.

Consider if a contract settlement is appropriate given the circumstances of the case (COG932310 onwards).