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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): how to answer representations: action after representations considered

After all the representations have been given full consideration (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  reply to the employee or agent as appropriate (if the representations were made by the agent consider sending a copy of the reply to the employee)

  • answering each point made
  • advising whether or not you are proposing to recommend that a direction and decision be made
  • giving your reasons.

Answer any further representations made in response to your letter (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)

If, in considering representations, you agree that a direction is inappropriate close the case along the lines of COG932140.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)