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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: actions in Employer Compliance cases

In Employer Compliance (EC) cases the following information is required so that the case can then be reviewed without delay.

  • A full background to the case confirming the employer’s general operation of PAYE and why the untaxed amounts are to be regarded as relevant payments; this would include, for instance, details of any previous failures to operate PAYE correctly, details of submitted returns and details of any penalties for failure to send returns on time.
  • A schedule showing details of the PAYE underdeductions, including the total amount of relevant payments received by the employee for each year.
  • Any details as to the part the employer played in the error and any other information you consider relevant to the employer’s error.

On receipt of the case it should be treated as a priority submission so that the Employer Compliance review is not held up.