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HMRC internal manual

Enquiry Manual

Close Companies: Settlement: Employment Income Route: Regulation 72 Direction

Where a direction under Regulation 72(5) Condition B (Income Tax (Pay as you Earn) Regulations 2003) is required this can only be considered by a PAYE Directions team, see EM8701. If approval for pursuing the employment income route has been approved, you should make a submission to a PAYE Directions team.

Any submission must include the caseflow reference to enable the directions team to view the compliance check. If the directions team are unable to view documents saved on caseflow then the enquiry papers will be requested.

Submissions should be sent to ISBC via the centralised mailbox: PAYE Directions Referrals, ISBC (ISBC SME).

The referral by the caseworker should include sufficient information to enable a relatively quick decision to be made, see COG931870.

The submission will be allocated to a Directions caseworker who will normally confirm receipt within 15 working days, and agree a reply date with the caseworker.

If the employee appeals after the direction and decision has been made, follow the guidelines at COG932810 onwards.