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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: other action - direction under regulation 81(4) conditions A or B and 72(5) condition B

When LC / SI consider making a direction they take the following action

  • Send a warning letter to the employee advising that it is considering making a direction under Regulation 72(5) Condition B or 81(4) Conditions A or B
  • Send a memo to the employee’s office, where

    • A query arises on a relevant payment
    • A self assessment(s) enquiry or discovery assessment needs to be made
    • A PAYE tax credit included in a self assessment return is thought to be incorrect