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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: action following the employer’s response

You should consider the case fully. If there are any open points put forward in the employer’s notice of request, you should contact the employer or their agent to:

  • answer these points
  • explore any further response made by the employer.