DMBM522850 - Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: Introduction and process overview: PAYE Errors Unit (PEU): Authorised officers

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The authority to make or refuse a direction is the responsibility of the higher debt manager or above in the DMB PAYE Errors Unit (PEU). Outside of PEU, authority is at higher officer grade and above.

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PEU Officers and below

Officers and below must not make the final decision on whether a direction or refusal is to be made.