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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: direction and decision not signed

Where the SO authorised officer declines to sign a direction and decision the papers should be returned to you with suitable instructions.

If no remedial action is appropriate and a direction and decision is definitely not to be made you should

  • issue a letter to the employee (and to the agent if appropriate) advising them of the decision not to make a direction and decision
  • close the case as in COG931360 in respect of employees or directors where directions and decisions have not been made.