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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: direction appropriate

Directions made under R 72(5) Condition A must include the PAYE tax the employer should have deducted in each relevant tax year.

Officer’s actions

If you decide that a direction is appropriate then you should:

  • check there are no open points
  • folio the correspondence ensuring it is in date order and flag any relevant points
  • check that there is sufficient evidence to allow the higher officer to make a decision
  • prepare a report giving your opinion why the employer exercised reasonable care and that the error was made in good faith.

You should then prepare a direction notice for signature by the higher officer decision-maker.

A separate direction notice is necessary for each:

  • employee (unless the current address is unknown)
  • employment.

You should then pass the case papers to the higher officer to review your findings.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)