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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: alternative rights of recovery: PAYE

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.