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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: completion of cases: directions in Self Assessment cases

If a direction is made and the employee is in Self Assessment then the caseworker should check that the tax figure has not been amended by the customer.

If tax is due on additional income not included in the return then the caseworker should:

  • inform the customer’s Processing Office responsible for the return
  • confirm that either an enquiry or a discovery assessment needs to be made.

The employee has a right of appeal against an enquiry or discovery assessment and may already have appealed in response to the direction notice. You should:

  • tell the Processing Office if there is an outstanding appeal against the direction notice, and if so
  • confirm that both appeals should be considered at the same time.