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HMRC internal manual

Debt Management and Banking Manual

Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: Introduction and process overview: Introduction

This section of the DMB Manual is for the use of the DMB PAYE Errors Unit (PEU) and other offices involved with the alternative right of recovery under Regulation 72(5) Condition A of the Income Tax (PAYE) Regulations 2003.

This guidance is only concerned with Condition A; guidance on Condition B is in the Insolvency Manual at INS8100.

The Income Tax (PAYE) Regulations 2003 are referred to as the 2003 Regulations throughout this section of the manual and it is assumed that cases will be submitted to the PAYE Errors Unit unless specified.