Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: employee’s processing office action - direction under regulation 81(4) condition A or B and 72(5) condition B

You should take the following action(s) when you receive a memo from Special Investigations (SI)

  • If there is an open appeal against an enquiry or amendment of a self assessment return for a year being considered for a direction, you must agree any additional or revised figure of pay with the employee
  • If you cannot agree the figure of pay with the employee, write to the employee giving your view of the matter and offering a review. (see ARTG4220)
  • If the employee does not want a review they should notify their appeal to the Tribunal
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Where there is no open appeal, follow the procedures for making an enquiry or amending the employees return and link any potential appeal with the direction appeal in liaison with the SI caseworker