COG931200 - Alternative rights of recovery (PAYE directions): general: application of regulation 72(5) condition B / regulation 81(4) condition A and B

This guidance has moved to the Customer Compliance Guidance Hub.

To access the guidance, please go to the Hub and select your business area. You’ll find the guidance you need in the Employer Duties tile. Select the background information tab and then Compliance operational guidance from the drop-down tab. This page is included in ‘Alternative rights of recovery’.

For help accessing and navigating the Hub, please see our e-learning product on Kallidus: 0018424 ‘How to access and use guidance’.