COG931250 - Alternative rights of recovery (PAYE directions): initial review of cases: contents

1. COG931260

   Determining the facts and who has the ability to pay
2. COG931270

   Cases not suitable for a direction and decision
3. COG931280

   Employer has the ability to pay
4. COG931290

   The employee has paid the under-deducted PAYE through Self Assessment
5. COG931300

   No prospects of recovering tax from the employee or this will take a very long time
6. COG931310

   Employee died before PAYE failure discovered or did not admit to knowledge or failure
7. COG931320

   Consider all key employees
8. COG931330

   Employee permanently resident abroad
9. COG931340

   There have been unjustified and unreasonable delays by HMRC in trying to collect tax and NIC or information
10. COG931350

    Exceptional cases
11. COG931360

    Direction and decision not considered appropriate