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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: HMRC obtaining the facts

Cases should be dealt with as soon as possible. If there is a risk that tax is going out of time for collection, the submitting office should be contacted to discuss what actions can be completed to progress the case.

In cases of prolonged delay, including appeals against decisions, a note should be made on the papers confirming what date the tax will go out of time. This will prevent unnecessary work being completed in considering a direction if the tax cannot legally be recovered.