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.