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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: direction refused

If, after considering the employer’s explanation, you believe that the employer remains liable for the PAYE tax you should:

  • send a submission to the higher officer decision-maker with your reasons
  • attach a refusal notice for signature if approval is given.

Note: The employees can be listed in one refusal notice and on a continuation sheet if necessary.

You should ensure the figures within the refusal notice are accurate to avoid unnecessary appeals.

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