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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Close Companies: Settlement: Employment Income Route: Regulation 72 Direction

Where a direction under Regulation 72 (Income Tax (Pay as you Earn) Regulations 2003) is required this can only be considered by either Specialist Investigations - Insolvency and Securities (SI, I&S) or Local Compliance (I&PB) Specialist Employer Compliance depending on the yield, see EM8701 and COG915200. You should make a submission to the appropriate office containing the information detailed in INS8311 and INS8312.

The submission should be accompanied by the individual’s personal SA record for each year, the company file, the employer’s file and the enquiry papers.

If the employee continues to object after the direction has been made, the papers should be referred back to the appropriate Specialist Investigations - Insolvency and Securities (SI, I&S) or Local Compliance (I&PB) Specialist Employer Compliance for advice on the action to be taken.