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.