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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: making a decision: higher officer action

If a direction or refusal notice is signed by the higher officer then the case should be passed back to the caseworker.

The caseworker should:

  • BF the case for one month to allow the appeal period to elapse
  • follow DMBM523090 onwards if no appeal is received.

If an appeal is received either follow:

  •  DMBM523170 if the employer is appealing against a refusal notice
  •  DMBM523180 if the employer is appealing against a direction notice.

If neither a direction notice or refusal notice is appropriate the case papers should be returned to the caseworker with suitable instructions. The instruction could be to issue a:

  • further letter to the employer or their agent
  • memo to the submitting office with further advice if an underdeduction has been established but you cannot make a decision.