DMBM522960 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: employer does not respond

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.