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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: employer does not respond

If the employer does not respond to your initial letter or phone call you should either:

  • consider making a decision on the limited information provided
  • issue OCA104 and BF 14 days for a reply.

If the employer does not reply to the OCA104 then:

  • send the case papers back to the submitting office advising that they should consider issuing a Regulation 80 determination to collect the tax; this is required so that formal recovery action can commence recovery action for the tax
  • send the employer a letter confirming that a Regulation 80 determination will be issued which will prevent any later claim for a R72 Direction.

You should then close the case unless your office is also dealing with the Regulation 80 determination.

If the employer later provides an explanation and asks for a direction before any Regulation 80 determination is issued, the case should be reconsidered.

If you accept the case back:

  • reopen it on the database
  • treat it as a new case.