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.