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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): making a direction: preparing a direction and a decision

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

Deceased employee or director

Where the direction and decision is against the personal representatives of a deceased employee or director

  • complete ‘Employee’s name’ along the following lines ‘George Wells and Bernard Shaw as executors (or administrators) of John Wilde deceased’.