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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: Introduction and process overview: PAYE Errors Unit (PEU): Authorised officers

The authority to make or refuse a direction is the responsibility of the higher debt manager or above in the DMB PAYE Errors Unit (PEU). Outside of PEU, authority is at higher officer grade and above.

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

PEU Officers and below

Officers and below must not make the final decision on whether a direction or refusal is to be made.