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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: employee pays the underdeduction

On receipt of a R72(5) Condition A direction notice, an employee may respond by directly paying the underdeducted tax (as opposed to allow it being coded out).

If the employee is not within Self Assessment the caseworker should prepare a P254 payslip showing the amount paid if the payment was made by cheque.

If the employee is within Self Assessment, they should use the payslip attached to their last Statement of Account.

Payment should be by a method detailed in How to pay