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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): making a direction: action by caseworker

You should

  • check that
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • no representations remain unanswered
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) prepare a direction and a decision for signature by the SO authorised officer. A separate direction and decision is necessary for
    • each Regulation
    • each employee
    • each employment

If the name of a company changed during the year in question show both names, for example, John Wright and Company (Builders and Decorators) Limited (formerly John Wright and Company Limited)

  • import the finalised unsigned direction and decision to Caseflow(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • refer this along with all the case papers held (including any files) to the SO authorised officer with a submission asking for a direction and decision to be considered.

The submission should

  • make reference to the initial warning letter submission
  • make reference to the C500 (if appropriate)
  • refer to any responses received to the warning letter and how these were dealt with
  • draw attention to any relevant further information obtained since the issue of the warning letter
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • list the directions required and decisions required and state the amounts involved
  • (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)
  • (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)
  • ask the SO authorised officer to sign the directions and decisions, if agreed.

Note: You should use the evidence template to summarise all the information.