DMBM580010 - Pre-enforcement: alternative rights of recovery: PAYE

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

PAYE Employer’s liabilities

Where you are unable to recover an amount due from an employer, you may instead be able to recover the liability from an employee, as

• PAYE under-deducted or not deducted from a director of a company may be recovered from the director, under R80 IT (Pay As You Earn) Regulations 2003
• PAYE underdeducted from an employee may be recovered from the employee under R72(4) IT (Pay As You Earn) Regulations 2003.