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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: initial contact with the employer

The caseworker should send an initial letter to the employer confirming:

  • their request for a direction is now being considered
  • the amount of tax payable.

It may be necessary to request additional information or clarification from the employer prior to making a decision.

If there is a PAYE failure by more than one employer for the same employee, a separate letter should be issued to each employer. A copy of the initial letter should be placed in the C488 file.