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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: Making a decision: employee does not pay the underdeduction

If the employee does not appeal against the direction and does not pay the underdeducted tax, the caseworker should ensure:

  • they send a memo to the submitting office advising that a direction has been issued
  • either that:

    • the tax will be included in a future tax code if under £3,000
    • PT Operations request a voluntary payment
    • SA processes collect the debt or that Debt Management will recover the tax along with any interest payable.

(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) DMBM615420(This content has been withheld because of exemptions in the Freedom of Information Act 2000)