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.